https://www.taxtmi.com/caselaws?id=221290 The Tribunal partially allowed the appeals, confirming tax and interest while waiving penalties under section 78 of the Act due to the confusion in the law regarding service tax liability, which constituted a reasonable cause for the waiver. However, penalties under section 77 were upheld. The decision emphasized that penalties may be waived when confusion in the law exists unless deliberate fraud causing prejudice to the Revenue is involved. The appellant's compliance with tax liability and the resolution of legal uncertainty were pivotal in the Tribunal's ruling. en-us Fri, 14 Dec 2012 00:00:00 +0530 Wed, 22 Aug 2018 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221290 The Tribunal partially allowed the appeals, confirming tax and interest while waiving penalties under section 78 of the Act due to the confusion in the law regarding service tax liability, which constituted a reasonable cause for the waiver. However, penalties under section 77 were upheld. The decision emphasized that penalties may be waived when confusion in the law exists unless deliberate fraud causing prejudice to the Revenue is involved. The appellant's compliance with tax liability and the resolution of legal uncertainty were pivotal in the Tribunal's ruling. Case-Laws Service Tax Fri, 14 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221290