https://www.taxtmi.com/caselaws?id=442447 The Tribunal allowed the appeal, setting aside the order and ruling in favor of the appellant. The issues involved included the liability of Service Tax under reverse charge mechanism, deliberate suppression of facts to evade payment, imposition of penalties under Sections 78 and 76 of the Finance Act, 1994, and the appropriateness of invoking a larger period of limitation. The Tribunal held that penalties should not be imposed when tax liabilities and interest are paid before the issuance of Show Cause Notices, following established legal principles. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442447 The Tribunal allowed the appeal, setting aside the order and ruling in favor of the appellant. The issues involved included the liability of Service Tax under reverse charge mechanism, deliberate suppression of facts to evade payment, imposition of penalties under Sections 78 and 76 of the Finance Act, 1994, and the appropriateness of invoking a larger period of limitation. The Tribunal held that penalties should not be imposed when tax liabilities and interest are paid before the issuance of Show Cause Notices, following established legal principles. Case-Laws Service Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442447