https://www.taxtmi.com/caselaws?id=372596 The High Court found the Central Excise and Service Tax Appellate Tribunal's decisions unsustainable due to lack of clarity and inconsistency in penalty imposition under Section 77 of the Finance Act, 1994. The court emphasized the need for a thorough examination of legal provisions and consistency in tribunal decisions. The court also addressed the dispute over the nature of the contract for excavation and removal of overburden, highlighting the importance of clarity in determining service tax liability. Ultimately, the court quashed the decisions and remanded the case for further consideration, stressing the significance of clarity and consistency in tax disputes. en-us Thu, 05 Apr 2018 00:00:00 +0530 Wed, 26 Dec 2018 10:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372596 The High Court found the Central Excise and Service Tax Appellate Tribunal's decisions unsustainable due to lack of clarity and inconsistency in penalty imposition under Section 77 of the Finance Act, 1994. The court emphasized the need for a thorough examination of legal provisions and consistency in tribunal decisions. The court also addressed the dispute over the nature of the contract for excavation and removal of overburden, highlighting the importance of clarity in determining service tax liability. Ultimately, the court quashed the decisions and remanded the case for further consideration, stressing the significance of clarity and consistency in tax disputes. Case-Laws Service Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372596