https://www.taxtmi.com/caselaws?id=380940 The Tribunal allowed the appeal in favor of the appellants, setting aside the demand for service tax liability on construction activities and Cleaning Services for the period after 01.06.2007 due to genuine belief and CBEC clarification. No penalty was imposed under section 78 for the normal period, but the penalty under section 77 was maintained. The judgment emphasizes the significance of the appellants' belief and clarifications in determining tax obligations, showcasing a balanced approach by the Tribunal in addressing the issues raised. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380940 The Tribunal allowed the appeal in favor of the appellants, setting aside the demand for service tax liability on construction activities and Cleaning Services for the period after 01.06.2007 due to genuine belief and CBEC clarification. No penalty was imposed under section 78 for the normal period, but the penalty under section 77 was maintained. The judgment emphasizes the significance of the appellants' belief and clarifications in determining tax obligations, showcasing a balanced approach by the Tribunal in addressing the issues raised. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380940