https://www.taxtmi.com/caselaws?id=351563 The Tribunal invoked Section 80 to waive the penalty imposed under Section 78 of the Finance Act, 1994, as the tax liability was paid and not contested. The appeal was allowed, setting aside the penalty under Section 78, without making observations on the case's merits. The decision focused on the appellant's difficulties in fulfilling Service Tax liabilities for construction contracts involving both goods and services, ultimately leading to the penalty waiver. en-us Thu, 21 Sep 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351563 The Tribunal invoked Section 80 to waive the penalty imposed under Section 78 of the Finance Act, 1994, as the tax liability was paid and not contested. The appeal was allowed, setting aside the penalty under Section 78, without making observations on the case's merits. The decision focused on the appellant's difficulties in fulfilling Service Tax liabilities for construction contracts involving both goods and services, ultimately leading to the penalty waiver. Case-Laws Service Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351563