https://www.taxtmi.com/caselaws?id=752707 The Tribunal ruled in favor of the appellant, a construction company, by setting aside the demand for service tax for the period before July 2010, citing Board circulars and prior case law. Consequently, penalties under Sections 76, 77, and 78 of the Finance Act, 1994, were also set aside. The Tribunal partially allowed the appeal, granting relief concerning the non-payment of service tax and related penalties. However, the issue of non-filing of periodical returns from April 2009 to March 2010 was addressed separately, with the Tribunal focusing on the appellant's compliance obligations for the specified period. en-us Mon, 06 May 2024 00:00:00 +0530 Wed, 15 May 2024 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752707 The Tribunal ruled in favor of the appellant, a construction company, by setting aside the demand for service tax for the period before July 2010, citing Board circulars and prior case law. Consequently, penalties under Sections 76, 77, and 78 of the Finance Act, 1994, were also set aside. The Tribunal partially allowed the appeal, granting relief concerning the non-payment of service tax and related penalties. However, the issue of non-filing of periodical returns from April 2009 to March 2010 was addressed separately, with the Tribunal focusing on the appellant's compliance obligations for the specified period. Case-Laws Service Tax Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752707