https://www.taxtmi.com/caselaws?id=339516 The Tribunal, led by Ms. Archana Wadhwa, Member (Judicial), set aside the penalties imposed on the appellant under sections 76, 77 & 78 of the Finance Act 1994. The Tribunal held that since the appellant paid the entire service tax after clarification from the Board and considering the confusion surrounding the taxability of the services, penalties were unwarranted. The Tribunal also directed field officers to examine any differential duty arising from a change in the service tax rate and calculate it accordingly, providing the appellant with an opportunity. The appeal was disposed of in favor of the appellant, emphasizing the applicability of section 80 in this case. en-us Thu, 02 Feb 2017 00:00:00 +0530 Tue, 28 Feb 2017 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339516 The Tribunal, led by Ms. Archana Wadhwa, Member (Judicial), set aside the penalties imposed on the appellant under sections 76, 77 & 78 of the Finance Act 1994. The Tribunal held that since the appellant paid the entire service tax after clarification from the Board and considering the confusion surrounding the taxability of the services, penalties were unwarranted. The Tribunal also directed field officers to examine any differential duty arising from a change in the service tax rate and calculate it accordingly, providing the appellant with an opportunity. The appeal was disposed of in favor of the appellant, emphasizing the applicability of section 80 in this case. Case-Laws Service Tax Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339516