https://www.taxtmi.com/caselaws?id=380247 The appeal centered on the imposition of penalties under Sections 76 and 77 of the Finance Act, 1994, without invoking Section 78. The appellant, involved in construction services, faced confusion regarding Service Tax obligations but voluntarily registered and paid dues before investigation. The court found no grounds for Section 78 penalty, emphasizing voluntary compliance and proper record-keeping. Consequently, the appeal was allowed, stressing the importance of timely tax payment and registration amidst industry uncertainties. en-us Thu, 11 Apr 2019 00:00:00 +0530 Fri, 17 May 2019 08:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380247 The appeal centered on the imposition of penalties under Sections 76 and 77 of the Finance Act, 1994, without invoking Section 78. The appellant, involved in construction services, faced confusion regarding Service Tax obligations but voluntarily registered and paid dues before investigation. The court found no grounds for Section 78 penalty, emphasizing voluntary compliance and proper record-keeping. Consequently, the appeal was allowed, stressing the importance of timely tax payment and registration amidst industry uncertainties. Case-Laws Service Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380247