https://www.taxtmi.com/caselaws?id=350956 The Tribunal set aside the Commissioner's order confirming a demand of interest and penalty against a construction service provider. The appellant argued that the penalty under Section 76 of the Act was unjust due to the absence of a show-cause notice for service tax. They had paid interest in excess and faced financial strain from delayed payments. The Tribunal ruled in favor of the appellant, emphasizing the necessity of adhering to due process and specific legal requirements when imposing penalties in tax cases. en-us Thu, 02 Nov 2017 00:00:00 +0530 Thu, 16 Nov 2017 08:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350956 The Tribunal set aside the Commissioner's order confirming a demand of interest and penalty against a construction service provider. The appellant argued that the penalty under Section 76 of the Act was unjust due to the absence of a show-cause notice for service tax. They had paid interest in excess and faced financial strain from delayed payments. The Tribunal ruled in favor of the appellant, emphasizing the necessity of adhering to due process and specific legal requirements when imposing penalties in tax cases. Case-Laws Service Tax Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350956