https://www.taxtmi.com/caselaws?id=444663 The Tribunal partially allowed the appeals, setting aside penalties under Sections 76, 77, and 78, while confirming the duty, liability, and interest for the normal period in ST/86675/2018 and ST/86106/2019. The appeal in ST/86671/2018 was fully allowed, removing the personal penalty on the CFO. The Tribunal found no intent to evade tax by the Appellant, dismissing charges of suppression of facts. The constitutional validity of imposing Service Tax on deemed sales was questioned, and the applicability of VAT and Service Tax was clarified as mutually exclusive. Consequential relief was ordered. en-us Wed, 18 Oct 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444663 The Tribunal partially allowed the appeals, setting aside penalties under Sections 76, 77, and 78, while confirming the duty, liability, and interest for the normal period in ST/86675/2018 and ST/86106/2019. The appeal in ST/86671/2018 was fully allowed, removing the personal penalty on the CFO. The Tribunal found no intent to evade tax by the Appellant, dismissing charges of suppression of facts. The constitutional validity of imposing Service Tax on deemed sales was questioned, and the applicability of VAT and Service Tax was clarified as mutually exclusive. Consequential relief was ordered. Case-Laws Service Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444663