https://www.taxtmi.com/caselaws?id=268375 Clubbing of Balaji Construction's service turnover with the appellant's turnover was held unsustainable because the record did not justify treating the businesses as part of one taxable unit. Threshold exemption as a small contractor was not finally determined and was remanded for fresh examination against the applicable notification and eligibility facts. Penalties under Sections 77 and 78 of the Finance Act, 1994 were set aside because the facts showed reasonable cause, including lack of awareness and the nature of the business circumstances, with no contumacious conduct established. en-us Wed, 08 Apr 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268375 Clubbing of Balaji Construction's service turnover with the appellant's turnover was held unsustainable because the record did not justify treating the businesses as part of one taxable unit. Threshold exemption as a small contractor was not finally determined and was remanded for fresh examination against the applicable notification and eligibility facts. Penalties under Sections 77 and 78 of the Finance Act, 1994 were set aside because the facts showed reasonable cause, including lack of awareness and the nature of the business circumstances, with no contumacious conduct established. Case-Laws Service Tax Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268375