https://www.taxtmi.com/caselaws?id=34318 The Tribunal set aside the Commissioner's order imposing penalties under sections 76, 77, and 78 for non-payment of service tax for convention services. The Tribunal found the Commissioner's actions flawed as they exceeded the original show-cause notice's scope and lacked evidence of intentional evasion. It held that the mere detection of non-payment did not establish intent to evade tax and raised doubts about tax liability due to the lack of separate charges for banquet halls. Consequently, the Tribunal reinstated the original order, emphasizing the need for clear evidence of tax evasion. en-us Thu, 01 Jan 2009 00:00:00 +0530 Tue, 03 Nov 2009 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34318 The Tribunal set aside the Commissioner's order imposing penalties under sections 76, 77, and 78 for non-payment of service tax for convention services. The Tribunal found the Commissioner's actions flawed as they exceeded the original show-cause notice's scope and lacked evidence of intentional evasion. It held that the mere detection of non-payment did not establish intent to evade tax and raised doubts about tax liability due to the lack of separate charges for banquet halls. Consequently, the Tribunal reinstated the original order, emphasizing the need for clear evidence of tax evasion. Case-Laws Service Tax Thu, 01 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34318