https://www.taxtmi.com/caselaws?id=343216 The Tribunal upheld the tax liability and interest on construction of residential houses under a government scheme, rejecting the appellant's argument for exemption due to the government entity involvement. Penalties under Section 76 were set aside considering the appellant's genuine belief as an unemployed engineer, with payment of 25% penalty under Section 78 deemed sufficient. The appellant's circumstances led to invoking Section 80 of the Finance Act, 1994, resulting in the penalties under Section 76 being waived. en-us Wed, 29 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343216 The Tribunal upheld the tax liability and interest on construction of residential houses under a government scheme, rejecting the appellant's argument for exemption due to the government entity involvement. Penalties under Section 76 were set aside considering the appellant's genuine belief as an unemployed engineer, with payment of 25% penalty under Section 78 deemed sufficient. The appellant's circumstances led to invoking Section 80 of the Finance Act, 1994, resulting in the penalties under Section 76 being waived. Case-Laws Service Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343216