https://www.taxtmi.com/caselaws?id=30160 The Tribunal allowed the appeal, setting aside penalties imposed on the appellant for alleged suppression of facts and non-discharge of service tax liability under the "Business Auxiliary Services" category. The Tribunal considered the appellant's genuine doubt regarding liability, their proactive steps to rectify the situation upon realizing their tax obligations, and the fact that the service tax paid could be considered input credit for their Principals. Consequently, the Tribunal invoked Section 80 of the Finance Act, noting the appellant's lack of intention to evade tax and their ability to recover the tax from their Principals upon billing. en-us Wed, 13 Feb 2008 00:00:00 +0530 Wed, 08 Oct 2008 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30160 The Tribunal allowed the appeal, setting aside penalties imposed on the appellant for alleged suppression of facts and non-discharge of service tax liability under the "Business Auxiliary Services" category. The Tribunal considered the appellant's genuine doubt regarding liability, their proactive steps to rectify the situation upon realizing their tax obligations, and the fact that the service tax paid could be considered input credit for their Principals. Consequently, the Tribunal invoked Section 80 of the Finance Act, noting the appellant's lack of intention to evade tax and their ability to recover the tax from their Principals upon billing. Case-Laws Service Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30160