https://www.taxtmi.com/caselaws?id=329530 The tribunal partially allowed the appeal, upholding the demand for service tax and interest but setting aside the penalties imposed under Sections 77 and 78 of the Finance Act. The appellant's belief that the main contractor would handle the service tax liability was considered, leading to the waiver of penalties. The tribunal acknowledged the appellant's registration under Works Contract Service and invoked Section 80 of the Finance Act to waive the penalties. en-us Wed, 16 Mar 2016 00:00:00 +0530 Mon, 04 Jul 2016 16:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329530 The tribunal partially allowed the appeal, upholding the demand for service tax and interest but setting aside the penalties imposed under Sections 77 and 78 of the Finance Act. The appellant's belief that the main contractor would handle the service tax liability was considered, leading to the waiver of penalties. The tribunal acknowledged the appellant's registration under Works Contract Service and invoked Section 80 of the Finance Act to waive the penalties. Case-Laws Service Tax Wed, 16 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329530