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2018 (2) TMI 146 - AT - Service TaxPenalty u/s 78 of FA - construction of a false ceiling on works contract basis - payment of tax with interest on being pointed out - Held that: - during the relevant period, there was lot of confusion in the field and the law came to be settled with the Hon’ble Supreme Court decision in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], where it was held that - the benefit of Section 80 of the Finance Act, 1994, stand extended to the appellants and penalties stand set aside - appeal allowed - decided in favor of appellant.
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