https://www.taxtmi.com/caselaws?id=348156 The Tribunal upheld the service tax liability and interest but set aside penalties under Section 77 and 78 of the Finance Act, 1994, invoking Section 80. The appellant, a hotelier participating in construction tenders for the first time, claimed lack of awareness due to limited education. The Tribunal acknowledged the appellant's genuine belief that construction activities were not taxable, leading to the penalties being waived. The appeal was decided in favor of the appellant by the Appellate Tribunal CESTAT Bangalore on 31.07.2017. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 18 Sep 2017 05:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348156 The Tribunal upheld the service tax liability and interest but set aside penalties under Section 77 and 78 of the Finance Act, 1994, invoking Section 80. The appellant, a hotelier participating in construction tenders for the first time, claimed lack of awareness due to limited education. The Tribunal acknowledged the appellant's genuine belief that construction activities were not taxable, leading to the penalties being waived. The appeal was decided in favor of the appellant by the Appellate Tribunal CESTAT Bangalore on 31.07.2017. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348156