https://www.taxtmi.com/caselaws?id=797636 Reasonable cause for service-tax defaults may arise where the applicability of the post-2007 Composition Scheme to ongoing construction projects remained subject to bona fide interpretational uncertainty. Discharge of differential tax, interest and CENVAT credit reversal before adjudication supports waiver of penalties under the Finance Act, 1994. Service-tax computation and appropriation may remain undisturbed where reconciled CENVAT records, payment challans, credit-reversal details and Chartered Accountant certificates substantiate the liability. Differences between tax-payment figures and ST-3 returns may be explained by reversal of CENVAT credit on sale of capital goods, provided project-wise reconciliation and non-construction income are adequately addressed. en-us Fri, 21 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797636 Reasonable cause for service-tax defaults may arise where the applicability of the post-2007 Composition Scheme to ongoing construction projects remained subject to bona fide interpretational uncertainty. Discharge of differential tax, interest and CENVAT credit reversal before adjudication supports waiver of penalties under the Finance Act, 1994. Service-tax computation and appropriation may remain undisturbed where reconciled CENVAT records, payment challans, credit-reversal details and Chartered Accountant certificates substantiate the liability. Differences between tax-payment figures and ST-3 returns may be explained by reversal of CENVAT credit on sale of capital goods, provided project-wise reconciliation and non-construction income are adequately addressed. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797636