https://www.taxtmi.com/caselaws?id=354725 The appeal was allowed, setting aside the penalty imposed on the appellant under Section 78 of the Finance Act, 1994. The demand and interest were confirmed, as they were not challenged, based on the construction activity falling under the Works Contract category. The confusion during the relevant period was clarified by a Supreme Court decision, leading to the penalty being overturned. The appellant's argument, supported by various Tribunal decisions and settled law, resulted in the penalty being set aside, while the demand and interest were upheld. en-us Tue, 31 Oct 2017 00:00:00 +0530 Sat, 03 Feb 2018 08:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354725 The appeal was allowed, setting aside the penalty imposed on the appellant under Section 78 of the Finance Act, 1994. The demand and interest were confirmed, as they were not challenged, based on the construction activity falling under the Works Contract category. The confusion during the relevant period was clarified by a Supreme Court decision, leading to the penalty being overturned. The appellant's argument, supported by various Tribunal decisions and settled law, resulted in the penalty being set aside, while the demand and interest were upheld. Case-Laws Service Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354725