https://www.taxtmi.com/caselaws?id=359753 The Tribunal partially allowed the appeal, setting aside the penalties imposed under Sections 77 and 78 while upholding the service tax and interest demands. The appellant's genuine belief in the non-leviability of service tax on construction services, supported by legal challenges in the industry, led to the grant of penalty waivers under Section 80. The Tribunal considered the widespread litigation on this issue, referencing relevant legal precedents, and concluded that the penalties were not justified in light of the appellant's reasonable belief. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359753 The Tribunal partially allowed the appeal, setting aside the penalties imposed under Sections 77 and 78 while upholding the service tax and interest demands. The appellant's genuine belief in the non-leviability of service tax on construction services, supported by legal challenges in the industry, led to the grant of penalty waivers under Section 80. The Tribunal considered the widespread litigation on this issue, referencing relevant legal precedents, and concluded that the penalties were not justified in light of the appellant's reasonable belief. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359753