https://www.taxtmi.com/caselaws?id=338560 The Tribunal partially allowed the appeal in the case concerning liability of Service Tax on a sub-contractor. Penalties under Sections 76 and 78 of the Finance Act, 1994 were set aside invoking Section 80, considering the appellant's lack of awareness and the ambiguity surrounding sub-contractors' liability. The Tribunal noted the confusion in the construction sector but found the Circular insufficient in addressing sub-contractor liability. The decision was based on the similarity of services provided by the appellant to other service providers in construction activities. en-us Mon, 16 Jan 2017 00:00:00 +0530 Tue, 07 Feb 2017 14:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338560 The Tribunal partially allowed the appeal in the case concerning liability of Service Tax on a sub-contractor. Penalties under Sections 76 and 78 of the Finance Act, 1994 were set aside invoking Section 80, considering the appellant's lack of awareness and the ambiguity surrounding sub-contractors' liability. The Tribunal noted the confusion in the construction sector but found the Circular insufficient in addressing sub-contractor liability. The decision was based on the similarity of services provided by the appellant to other service providers in construction activities. Case-Laws Service Tax Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338560