https://www.taxtmi.com/caselaws?id=440273 The appellant's Service Tax Appeal was partly allowed, setting aside the demand of service tax on specific charges and penalties. The Tribunal dismissed the department's appeals and upheld its decision, emphasizing that the appellant's operations were not subject to service tax due to the principal-to-principal basis with clients. Penalties under Sections 78(1) and 76 of the Finance Act, 1994, were not imposed as the appellant's intentions were not proven, and payment had been made along with interest. The Tribunal found no grounds to modify the order under Section 86(7) of the Finance Act. en-us Wed, 12 Jul 2023 00:00:00 +0530 Thu, 18 Jun 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440273 The appellant's Service Tax Appeal was partly allowed, setting aside the demand of service tax on specific charges and penalties. The Tribunal dismissed the department's appeals and upheld its decision, emphasizing that the appellant's operations were not subject to service tax due to the principal-to-principal basis with clients. Penalties under Sections 78(1) and 76 of the Finance Act, 1994, were not imposed as the appellant's intentions were not proven, and payment had been made along with interest. The Tribunal found no grounds to modify the order under Section 86(7) of the Finance Act. Case-Laws Service Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440273