https://www.taxtmi.com/caselaws?id=362869 The Tribunal set aside the penalty under Section 78 of the Finance Act, 1994, while confirming the demand, interest, and penalty under Section 77. The appellant's inadvertent payment under a different head and the nature of works contract services post-1/6/2007 were crucial factors in the decision. The appeal was allowed in terms of setting aside the penalty under Section 78, emphasizing the need to consider circumstances and intent when imposing penalties under the Finance Act, 1994. en-us Fri, 23 Mar 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362869 The Tribunal set aside the penalty under Section 78 of the Finance Act, 1994, while confirming the demand, interest, and penalty under Section 77. The appellant's inadvertent payment under a different head and the nature of works contract services post-1/6/2007 were crucial factors in the decision. The appeal was allowed in terms of setting aside the penalty under Section 78, emphasizing the need to consider circumstances and intent when imposing penalties under the Finance Act, 1994. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362869