https://www.taxtmi.com/caselaws?id=31228 The Tribunal upheld the decision of the Commissioner (Appeals) setting aside the tax demand and penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 for maintenance and repair services provided under a rate contract with Electricity Boards/Corporations. The Tribunal also set aside the penalty imposed by the Commissioner of Central Excise, allowing the appeal filed by the appellants with consequential relief. en-us Mon, 05 May 2008 00:00:00 +0530 Thu, 23 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31228 The Tribunal upheld the decision of the Commissioner (Appeals) setting aside the tax demand and penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 for maintenance and repair services provided under a rate contract with Electricity Boards/Corporations. The Tribunal also set aside the penalty imposed by the Commissioner of Central Excise, allowing the appeal filed by the appellants with consequential relief. Case-Laws Service Tax Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31228