https://www.taxtmi.com/caselaws?id=206349 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside penalties imposed under Sections 77 & 78, citing doubts raised by a Board Circular regarding taxability of services provided by the respondents. The Tribunal found the respondents' non-payment of tax during the relevant period justified due to uncertainty in the field, deeming the penalties unwarranted. The department's appeal for penalty restoration was rejected. en-us Wed, 23 Feb 2011 00:00:00 +0530 Thu, 01 Sep 2011 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206349 The Tribunal upheld the decision of the Commissioner (Appeals) to set aside penalties imposed under Sections 77 & 78, citing doubts raised by a Board Circular regarding taxability of services provided by the respondents. The Tribunal found the respondents' non-payment of tax during the relevant period justified due to uncertainty in the field, deeming the penalties unwarranted. The department's appeal for penalty restoration was rejected. Case-Laws Service Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206349