https://www.taxtmi.com/caselaws?id=197070 The Tribunal waived penalties under Sections 77 & 78 of the Finance Act due to the appellant's bonafide belief in non-liability for service tax on construction services, supported by legal challenges and clarifying circulars. The appellant's timely payment of the entire demand with interest before the show-cause notice further demonstrated their good faith. While the service tax and interest payment were upheld, the Tribunal allowed the appeal, citing reasonable cause for penalty waiver amidst legal uncertainties, consistent with past decisions and acknowledging the appellant's efforts to comply. en-us Fri, 16 Jun 2017 00:00:00 +0530 Sun, 24 Dec 2017 08:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197070 The Tribunal waived penalties under Sections 77 & 78 of the Finance Act due to the appellant's bonafide belief in non-liability for service tax on construction services, supported by legal challenges and clarifying circulars. The appellant's timely payment of the entire demand with interest before the show-cause notice further demonstrated their good faith. While the service tax and interest payment were upheld, the Tribunal allowed the appeal, citing reasonable cause for penalty waiver amidst legal uncertainties, consistent with past decisions and acknowledging the appellant's efforts to comply. Case-Laws Service Tax Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197070