https://www.taxtmi.com/caselaws?id=32335 The Tribunal upheld the demand of service tax with interest, set aside penalties under section 78, and reduced the penalty under Section 76 to Rs.50,000 for an appellant engaged in providing security services to a Semi Govt. body. The appellant's argument of not receiving the service tax amount from the client was not accepted, and the Tribunal emphasized that receipt of service charge without the tax amount does not absolve the appellant from tax liability. The appeal was disposed of accordingly, affirming the tax demand but mitigating penalties based on the appellant's status as a small entrepreneur. en-us Mon, 01 Dec 2008 00:00:00 +0530 Sat, 20 Jun 2009 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32335 The Tribunal upheld the demand of service tax with interest, set aside penalties under section 78, and reduced the penalty under Section 76 to Rs.50,000 for an appellant engaged in providing security services to a Semi Govt. body. The appellant's argument of not receiving the service tax amount from the client was not accepted, and the Tribunal emphasized that receipt of service charge without the tax amount does not absolve the appellant from tax liability. The appeal was disposed of accordingly, affirming the tax demand but mitigating penalties based on the appellant's status as a small entrepreneur. Case-Laws Service Tax Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32335