https://www.taxtmi.com/caselaws?id=361510 The Tribunal found in favor of the appellant, ruling that penalties under Sections 77 and 78 of the Finance Act, 1994 were waived. Despite the ongoing litigation regarding the taxability of construction services, the appellant paid the service tax and interest before the issuance of a show cause notice. The Tribunal considered the appellant's bona fide belief for the delayed payment and the industry-wide challenge to the levy of service tax, ultimately concluding that there was sufficient cause for the non-payment of service tax. The impugned orders were modified, and the appeals were allowed on 15.5.2018. en-us Tue, 15 May 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361510 The Tribunal found in favor of the appellant, ruling that penalties under Sections 77 and 78 of the Finance Act, 1994 were waived. Despite the ongoing litigation regarding the taxability of construction services, the appellant paid the service tax and interest before the issuance of a show cause notice. The Tribunal considered the appellant's bona fide belief for the delayed payment and the industry-wide challenge to the levy of service tax, ultimately concluding that there was sufficient cause for the non-payment of service tax. The impugned orders were modified, and the appeals were allowed on 15.5.2018. Case-Laws Service Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361510