https://www.taxtmi.com/caselaws?id=329068 The Tribunal ruled in favor of the appellant, granting waiver of penalty under Section 76 of the Finance Act, 1994. The appellant, engaged in construction services, promptly paid the service tax and interest upon being informed by the department before the show cause notice. The Tribunal accepted the appellant's genuine belief that their works contract did not attract service tax initially. Considering the appellant's actions and reasonable cause for non-payment, the Tribunal set aside the penalties imposed and allowed the appeal for waiver of penalty under Section 76. en-us Mon, 11 Apr 2016 00:00:00 +0530 Wed, 21 Dec 2016 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329068 The Tribunal ruled in favor of the appellant, granting waiver of penalty under Section 76 of the Finance Act, 1994. The appellant, engaged in construction services, promptly paid the service tax and interest upon being informed by the department before the show cause notice. The Tribunal accepted the appellant's genuine belief that their works contract did not attract service tax initially. Considering the appellant's actions and reasonable cause for non-payment, the Tribunal set aside the penalties imposed and allowed the appeal for waiver of penalty under Section 76. Case-Laws Service Tax Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329068