https://www.taxtmi.com/caselaws?id=394297 The Tribunal allowed the appellant's appeal, granting consequential relief, and dismissed the Revenue's appeal. The penalty enhancement from 25% to 100% under section 78 was set aside due to the lack of deliberate defiance of the law by the appellant. The Tribunal found no contumacious conduct, considering the appellant's registration, compliance, and accounting practices, ultimately deeming the corrigendum invalid and beyond jurisdiction. The complexity of Works Contract Services and absence of deliberate evasion were crucial factors in the decision. en-us Wed, 04 Mar 2020 00:00:00 +0530 Wed, 08 Apr 2020 17:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394297 The Tribunal allowed the appellant's appeal, granting consequential relief, and dismissed the Revenue's appeal. The penalty enhancement from 25% to 100% under section 78 was set aside due to the lack of deliberate defiance of the law by the appellant. The Tribunal found no contumacious conduct, considering the appellant's registration, compliance, and accounting practices, ultimately deeming the corrigendum invalid and beyond jurisdiction. The complexity of Works Contract Services and absence of deliberate evasion were crucial factors in the decision. Case-Laws Service Tax Wed, 04 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394297