https://www.taxtmi.com/caselaws?id=215134 The Tribunal determined that the appellant's activity of supplying and installing structural steel canopies constituted 'Commercial or Industrial construction service' taxable from 10/9/04. The Tribunal directed a reassessment of service tax calculation, specifying levying tax on the gross amount received minus abatement until 30/5/07, and thereafter based on specific rules. Regarding time limitation and penalty, the Commissioner was instructed to reevaluate if the extended limitation period applied and if penalty under Section 78 was warranted. The Tribunal set aside the previous order, remanding the matter for fresh adjudication based on the provided directions. en-us Wed, 07 Dec 2011 00:00:00 +0530 Wed, 12 Feb 2014 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215134 The Tribunal determined that the appellant's activity of supplying and installing structural steel canopies constituted 'Commercial or Industrial construction service' taxable from 10/9/04. The Tribunal directed a reassessment of service tax calculation, specifying levying tax on the gross amount received minus abatement until 30/5/07, and thereafter based on specific rules. Regarding time limitation and penalty, the Commissioner was instructed to reevaluate if the extended limitation period applied and if penalty under Section 78 was warranted. The Tribunal set aside the previous order, remanding the matter for fresh adjudication based on the provided directions. Case-Laws Service Tax Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215134