https://www.taxtmi.com/caselaws?id=269130 Service tax demand on alleged site formation and clearance services was upheld because the issue had already been decided against the assessee and the demand was not contested. Penalties were nevertheless set aside under Section 80 of the Finance Act, 1994 because the levy involved a disputable interpretative question and reasonable cause existed for non-imposition of penal consequences. The operative effect is that the tax liability remained, but the penalty exposure was removed. en-us Wed, 08 Jan 2014 00:00:00 +0530 Wed, 09 Dec 2015 09:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269130 Service tax demand on alleged site formation and clearance services was upheld because the issue had already been decided against the assessee and the demand was not contested. Penalties were nevertheless set aside under Section 80 of the Finance Act, 1994 because the levy involved a disputable interpretative question and reasonable cause existed for non-imposition of penal consequences. The operative effect is that the tax liability remained, but the penalty exposure was removed. Case-Laws Service Tax Wed, 08 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269130