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        Case ID :
        Service Tax

        The CESTAT partly allowed the appeal. The Tribunal held that...

        Partly allowed: preferential location charges eligible for construction abatement; Rs37.89L demand set aside; Rs13.15L tax confirmed; Sections 78A,77(1)(c)(3) penalties vacated

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The CESTAT partly allowed the appeal. The Tribunal held that preferential location charges formed part of the construction service and are eligible for abatement, setting aside a demand of Rs.37,89,467. A demand of Rs.13,15,163 for service tax on commission/consultancy income was confirmed (net payable subject to adjustment against Rs.65 lakh paid during investigation), with interest and 10% penalty leviable thereon. Demands of Rs.19.65 lakh (reverse charge) and Rs.52.99 lakh (period 01-07-2010 to 31-03-2012) were set aside as revenue-neutral or time-barred; invocation of extended limitation was rejected. Penalties against the directors under Sections 78A and 77(1)(c)(3) were vacated. Appeal allowed in part.
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