https://www.taxtmi.com/caselaws?id=379116 The Tribunal upheld the tax liability and interest but set aside the penalties imposed on the appellant. The appellant's genuine belief that the services rendered were works contracts, supported by their payment of works contracts tax to the State Government, led to the Tribunal invoking Section 80 of the Finance Act, 1994 to provide relief. The appeal was disposed of with the tax liability and interest upheld, emphasizing the importance of the appellant's belief in determining the outcome of the penalties imposed. en-us Tue, 26 Feb 2019 00:00:00 +0530 Sun, 28 Apr 2019 12:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379116 The Tribunal upheld the tax liability and interest but set aside the penalties imposed on the appellant. The appellant's genuine belief that the services rendered were works contracts, supported by their payment of works contracts tax to the State Government, led to the Tribunal invoking Section 80 of the Finance Act, 1994 to provide relief. The appeal was disposed of with the tax liability and interest upheld, emphasizing the importance of the appellant's belief in determining the outcome of the penalties imposed. Case-Laws Service Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379116