https://www.taxtmi.com/caselaws?id=284603 The Tribunal ruled in favor of the Export Oriented Unit (EOU) in a case concerning disputed computation and payment of service tax under Works Contract Service. The Tribunal set aside penalties imposed under Section 77 and 78 of the Finance Act, 1994, finding that the appellant had paid the differential service tax with interest before the show cause notice, accurately reported payment details, and lacked evidence of fraudulent activities. As a result, the appellant was granted the benefit of sub-section (3) of Section 73, leading to the successful appeal and relief from penalty imposition. en-us Tue, 15 Jan 2019 00:00:00 +0530 Thu, 28 Nov 2019 17:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284603 The Tribunal ruled in favor of the Export Oriented Unit (EOU) in a case concerning disputed computation and payment of service tax under Works Contract Service. The Tribunal set aside penalties imposed under Section 77 and 78 of the Finance Act, 1994, finding that the appellant had paid the differential service tax with interest before the show cause notice, accurately reported payment details, and lacked evidence of fraudulent activities. As a result, the appellant was granted the benefit of sub-section (3) of Section 73, leading to the successful appeal and relief from penalty imposition. Case-Laws Service Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284603