https://www.taxtmi.com/caselaws?id=220442 The court dismissed the Revenue's appeal and upheld the decision to drop penalties imposed on the appellant sub-contractor for service tax liability. The court found that the appellant's actions were based on established practices and not deliberate evasion, as the main contractor had historically settled the tax liability. Emphasizing compliance with service tax payment and legal precedents, the court concluded that penalties were unwarranted. The judgment underscored the significance of historical practices and legal precedents in determining service tax liabilities for sub-contractors in the absence of clear regulations. en-us Wed, 05 Sep 2012 00:00:00 +0530 Tue, 12 Jan 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220442 The court dismissed the Revenue's appeal and upheld the decision to drop penalties imposed on the appellant sub-contractor for service tax liability. The court found that the appellant's actions were based on established practices and not deliberate evasion, as the main contractor had historically settled the tax liability. Emphasizing compliance with service tax payment and legal precedents, the court concluded that penalties were unwarranted. The judgment underscored the significance of historical practices and legal precedents in determining service tax liabilities for sub-contractors in the absence of clear regulations. Case-Laws Service Tax Wed, 05 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220442