https://www.taxtmi.com/caselaws?id=755327 Service tax demand on reverse charge basis was sustained because the Tribunal's factual findings, including the Chartered Accountant's certificate and labour-charge split, showed the tax had already been paid and the challenge failed on that issue. Penalty under Section 78 was set aside because the record did not establish willful mis-statement or intent to evade tax; mere use of statutory language was insufficient without material facts proving deliberate suppression. The appeal succeeded only on penalty, while the demand remained undisturbed. en-us Fri, 05 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755327 Service tax demand on reverse charge basis was sustained because the Tribunal's factual findings, including the Chartered Accountant's certificate and labour-charge split, showed the tax had already been paid and the challenge failed on that issue. Penalty under Section 78 was set aside because the record did not establish willful mis-statement or intent to evade tax; mere use of statutory language was insufficient without material facts proving deliberate suppression. The appeal succeeded only on penalty, while the demand remained undisturbed. Case-Laws Central Excise Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755327