https://www.taxtmi.com/caselaws?id=755327 The Court partially allowed the appeal, setting aside the penalty imposed under Section 78 of the Act. It found no evidence of willful mis-statement by the appellant to evade tax, given the exemption status until the reverse charge mechanism applied. The service tax demand was upheld, affirming the adjudicating authority's findings. The substantial legal question was resolved in favor of the assessee, concluding the proceedings. 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 The Court partially allowed the appeal, setting aside the penalty imposed under Section 78 of the Act. It found no evidence of willful mis-statement by the appellant to evade tax, given the exemption status until the reverse charge mechanism applied. The service tax demand was upheld, affirming the adjudicating authority's findings. The substantial legal question was resolved in favor of the assessee, concluding the proceedings. Case-Laws Central Excise Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755327