https://www.taxtmi.com/caselaws?id=31239 The Tribunal ruled in favor of the appellant, finding no liability to pay Service Tax due to the absence of a client-service provider relationship. The appellant's genuine belief in their non-liability was considered, leading to the appeal being allowed with consequential relief. Penalties imposed by the Commissioner under Sections 76, 77, and 78 of the Finance Act were set aside as the Tribunal found them unjustified in this case. en-us Mon, 21 Jul 2008 00:00:00 +0530 Fri, 04 Apr 2014 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31239 The Tribunal ruled in favor of the appellant, finding no liability to pay Service Tax due to the absence of a client-service provider relationship. The appellant's genuine belief in their non-liability was considered, leading to the appeal being allowed with consequential relief. Penalties imposed by the Commissioner under Sections 76, 77, and 78 of the Finance Act were set aside as the Tribunal found them unjustified in this case. Case-Laws Service Tax Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31239