https://www.taxtmi.com/caselaws?id=767395 CESTAT Allahabad held that while the service tax demand of Rs 4,30,056 was confirmed based on appellant's own calculations, penalties under Sections 77 and 78 of Finance Act, 1994 were set aside. The appellant, a petty contractor with turnover of Rs 1,13,39,820 during 2005-2010, voluntarily computed and admitted the tax shortfall, demonstrating compliance intent. Both lower authorities erred in imposing penalties despite acknowledging appellant's status and lack of knowledge. CESTAT applied Section 80 waiver provisions, finding no justification for penalties given appellant's cooperation and small contractor status. Appeal allowed in part. en-us Thu, 06 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767395 CESTAT Allahabad held that while the service tax demand of Rs 4,30,056 was confirmed based on appellant's own calculations, penalties under Sections 77 and 78 of Finance Act, 1994 were set aside. The appellant, a petty contractor with turnover of Rs 1,13,39,820 during 2005-2010, voluntarily computed and admitted the tax shortfall, demonstrating compliance intent. Both lower authorities erred in imposing penalties despite acknowledging appellant's status and lack of knowledge. CESTAT applied Section 80 waiver provisions, finding no justification for penalties given appellant's cooperation and small contractor status. Appeal allowed in part. Case-Laws Service Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767395