https://www.taxtmi.com/caselaws?id=444772 The tribunal set aside the demand of service tax of Rs. 9,45,494/- on payments made to an individual, finding sufficient evidence of an employer-employee relationship, thus exempting these payments from service tax under the Finance Act. The penalty of Rs. 10,000/- under section 77 was upheld due to the appellant's failure to accurately report the service tax due. However, the penalty under section 78 was dismissed, as there was no evidence of fraudulent intent, and the transaction was revenue neutral. The appeal was partly allowed, emphasizing the need for clear evidence to establish employment relationships. en-us Wed, 18 Oct 2023 00:00:00 +0530 Sun, 22 Oct 2023 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444772 The tribunal set aside the demand of service tax of Rs. 9,45,494/- on payments made to an individual, finding sufficient evidence of an employer-employee relationship, thus exempting these payments from service tax under the Finance Act. The penalty of Rs. 10,000/- under section 77 was upheld due to the appellant's failure to accurately report the service tax due. However, the penalty under section 78 was dismissed, as there was no evidence of fraudulent intent, and the transaction was revenue neutral. The appeal was partly allowed, emphasizing the need for clear evidence to establish employment relationships. Case-Laws Service Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444772