https://www.taxtmi.com/caselaws?id=448328 The Tribunal allowed the appeal, setting aside the penalties imposed under Sections 76 and 78 due to the Department's uncertainty regarding service classification. It found no evidence of fraud or suppression by the appellant, who had already discharged the tax with interest. The Tribunal invoked Section 80 of the Finance Act to waive the penalties, recognizing the appellant's compliance and the lack of clarity in service classification. The impugned order was consequently overturned on 16.01.2024. en-us Tue, 16 Jan 2024 00:00:00 +0530 Wed, 17 Jan 2024 08:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448328 The Tribunal allowed the appeal, setting aside the penalties imposed under Sections 76 and 78 due to the Department's uncertainty regarding service classification. It found no evidence of fraud or suppression by the appellant, who had already discharged the tax with interest. The Tribunal invoked Section 80 of the Finance Act to waive the penalties, recognizing the appellant's compliance and the lack of clarity in service classification. The impugned order was consequently overturned on 16.01.2024. Case-Laws Service Tax Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448328