https://www.taxtmi.com/caselaws?id=244448 The Tribunal partially allowed the appeal, setting aside the penalty under Section 78 for non-payment of Service Tax on a commercial construction project undertaken before the tax imposition. The appellant's genuine belief of non-liability, prompt tax payment post-notification, and lack of deliberate wrongdoing influenced the decision, emphasizing the significance of good faith, timely compliance, and contextual factors in penalty determinations under the Act. en-us Fri, 03 Jan 2014 00:00:00 +0530 Wed, 26 Feb 2014 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244448 The Tribunal partially allowed the appeal, setting aside the penalty under Section 78 for non-payment of Service Tax on a commercial construction project undertaken before the tax imposition. The appellant's genuine belief of non-liability, prompt tax payment post-notification, and lack of deliberate wrongdoing influenced the decision, emphasizing the significance of good faith, timely compliance, and contextual factors in penalty determinations under the Act. Case-Laws Service Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244448