https://www.taxtmi.com/caselaws?id=332110 The Tribunal allowed the appeal in favor of the appellant, M/s. Afcons Infrastructure Ltd., waiving the penalty imposed under Section 80 of the Finance Act. The decision was based on the confusion regarding tax treatment of mobilization advances for works contracts at the material time and the appellant's efforts to pay the service tax before the show-cause notice, ultimately leading to the penalty waiver. en-us Wed, 10 Aug 2016 00:00:00 +0530 Wed, 11 Jan 2017 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332110 The Tribunal allowed the appeal in favor of the appellant, M/s. Afcons Infrastructure Ltd., waiving the penalty imposed under Section 80 of the Finance Act. The decision was based on the confusion regarding tax treatment of mobilization advances for works contracts at the material time and the appellant's efforts to pay the service tax before the show-cause notice, ultimately leading to the penalty waiver. Case-Laws Service Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332110