https://www.taxtmi.com/caselaws?id=212691 The Tribunal ruled in favor of the tax authorities, upholding the Service Tax demands and penalties against the two companies involved in construction activities for a thermal power plant. The construction of ash ponds was classified as 'Commercial or Industrial Construction Service,' subject to Service Tax. The Tribunal considered arguments regarding time-barred demands and the liability of the sub-contractor, directing the principal contractor to make a reduced pre-deposit. The appeals of both companies were consolidated for a comprehensive review of tax liabilities, with the balance amount waived upon compliance. en-us Mon, 25 Apr 2011 00:00:00 +0530 Fri, 20 Apr 2012 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212691 The Tribunal ruled in favor of the tax authorities, upholding the Service Tax demands and penalties against the two companies involved in construction activities for a thermal power plant. The construction of ash ponds was classified as 'Commercial or Industrial Construction Service,' subject to Service Tax. The Tribunal considered arguments regarding time-barred demands and the liability of the sub-contractor, directing the principal contractor to make a reduced pre-deposit. The appeals of both companies were consolidated for a comprehensive review of tax liabilities, with the balance amount waived upon compliance. Case-Laws Service Tax Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212691