https://www.taxtmi.com/caselaws?id=344545 The Judicial Member upheld the decision of the Commissioner (Appeals) to drop penalties under Section 76 and 78 of the Finance Act, 1994. The appellant, engaged in Construction of Residential Complex Services, had not registered for service tax during a specific period. The Commissioner found no deliberate suppression of facts, highlighted the appellant's efforts to rectify the situation, and questioned the validity of a search conducted after the registration application. The Revenue's appeal was dismissed, and the order was upheld in 2017. en-us Thu, 19 Jan 2017 00:00:00 +0530 Tue, 20 Jun 2017 08:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344545 The Judicial Member upheld the decision of the Commissioner (Appeals) to drop penalties under Section 76 and 78 of the Finance Act, 1994. The appellant, engaged in Construction of Residential Complex Services, had not registered for service tax during a specific period. The Commissioner found no deliberate suppression of facts, highlighted the appellant's efforts to rectify the situation, and questioned the validity of a search conducted after the registration application. The Revenue's appeal was dismissed, and the order was upheld in 2017. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344545