https://www.taxtmi.com/caselaws?id=78672 The Tribunal remanded the case for fresh consideration by the adjudicating authority based on the legal plea that the assessees were liable for tax only from 1-6-2007 due to the indivisibility of the works contract. The Tribunal directed reassessment of penalty imposition, citing Diebold Systems (P.) Ltd. v. CST. Penalties under section 76 were set aside, emphasizing the need to consider all relevant arguments. Both appeals were allowed by remand, instructing reevaluation of penalties imposed, considering assessees' legal arguments and providing a fair chance for defense presentation. en-us Wed, 17 Mar 2010 00:00:00 +0530 Wed, 08 Dec 2010 16:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78672 The Tribunal remanded the case for fresh consideration by the adjudicating authority based on the legal plea that the assessees were liable for tax only from 1-6-2007 due to the indivisibility of the works contract. The Tribunal directed reassessment of penalty imposition, citing Diebold Systems (P.) Ltd. v. CST. Penalties under section 76 were set aside, emphasizing the need to consider all relevant arguments. Both appeals were allowed by remand, instructing reevaluation of penalties imposed, considering assessees' legal arguments and providing a fair chance for defense presentation. Case-Laws Service Tax Wed, 17 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78672