https://www.taxtmi.com/caselaws?id=379348 The Tribunal held that no service tax is chargeable on construction of residential complexes services before 01.07.2010, setting aside the demand for that period. For the period post 01.07.2010, the appellant's tax liability was acknowledged, and the demand was confirmed. However, as the appellant had paid the tax for most of the period and penalties were not warranted, the penalties under Sec.77 & 78 of the Finance Act, 1994, were set aside under Sec.80. The Tribunal provided relief to the appellant by rejecting penalties due to the tax payment and rejection of the demand for the pre-01.07.2010 period. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 28 Oct 2020 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379348 The Tribunal held that no service tax is chargeable on construction of residential complexes services before 01.07.2010, setting aside the demand for that period. For the period post 01.07.2010, the appellant's tax liability was acknowledged, and the demand was confirmed. However, as the appellant had paid the tax for most of the period and penalties were not warranted, the penalties under Sec.77 & 78 of the Finance Act, 1994, were set aside under Sec.80. The Tribunal provided relief to the appellant by rejecting penalties due to the tax payment and rejection of the demand for the pre-01.07.2010 period. Case-Laws Service Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379348