https://www.taxtmi.com/caselaws?id=384723 The Tribunal ruled in favor of the appellant in a dispute over the time period for payment of service tax in construction services. While upholding the interest payment for delayed tax deposit, the Tribunal set aside penalties under Sections 77 and 78 of the Finance Act. Recognizing industry practices of invoicing post realization of amounts, the Tribunal extended leniency to the appellant, emphasizing the importance of timely tax compliance while considering practical challenges faced by taxpayers in specific sectors. en-us Wed, 27 Feb 2019 00:00:00 +0530 Thu, 22 Aug 2019 07:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384723 The Tribunal ruled in favor of the appellant in a dispute over the time period for payment of service tax in construction services. While upholding the interest payment for delayed tax deposit, the Tribunal set aside penalties under Sections 77 and 78 of the Finance Act. Recognizing industry practices of invoicing post realization of amounts, the Tribunal extended leniency to the appellant, emphasizing the importance of timely tax compliance while considering practical challenges faced by taxpayers in specific sectors. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384723