https://www.taxtmi.com/caselaws?id=382565 The Tribunal allowed the appeal of the appellant, setting aside the penalties imposed under Section 77 and Section 78. The appellant, a provider of construction services, had paid the service tax with interest before the show-cause notice was issued, citing confusion over tax computation and guidance from authorities. The Tribunal found the penalties unjustified, noting the appellant's efforts to comply and lack of intent to evade tax. The confusion surrounding service tax on construction activities played a significant role in the decision, leading to the Tribunal's ruling in favor of the appellant. en-us Wed, 26 Jun 2019 00:00:00 +0530 Sat, 06 Jul 2019 07:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382565 The Tribunal allowed the appeal of the appellant, setting aside the penalties imposed under Section 77 and Section 78. The appellant, a provider of construction services, had paid the service tax with interest before the show-cause notice was issued, citing confusion over tax computation and guidance from authorities. The Tribunal found the penalties unjustified, noting the appellant's efforts to comply and lack of intent to evade tax. The confusion surrounding service tax on construction activities played a significant role in the decision, leading to the Tribunal's ruling in favor of the appellant. Case-Laws Service Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382565