https://www.taxtmi.com/caselaws?id=442950 The Tribunal upheld the confirmation of service tax demand at Rs.96,80,867/- as per the Show Cause Notice, rejecting the higher amount confirmed by the adjudicating authority. The penalty under Section 78 of the Finance Act, 1994 was waived as the Appellant demonstrated no intention to evade tax and no suppression of facts. The demand for service tax with interest was upheld, while the penalty was set aside. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 08:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442950 The Tribunal upheld the confirmation of service tax demand at Rs.96,80,867/- as per the Show Cause Notice, rejecting the higher amount confirmed by the adjudicating authority. The penalty under Section 78 of the Finance Act, 1994 was waived as the Appellant demonstrated no intention to evade tax and no suppression of facts. The demand for service tax with interest was upheld, while the penalty was set aside. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442950