https://www.taxtmi.com/caselaws?id=226195 The Tribunal ruled in favor of the assessee, finding that the Maintenance and Repair services provided fell under Commercial and Industrial Construction services, not Management, Maintenance, and Repair category as claimed by the Revenue. The penalties imposed under Sections 76 and 78 of the Finance Act were set aside, granting the assessee the benefit of Section 80 of the Finance Act 1994 due to a reasonable cause for the non-payment of service tax, ultimately rejecting the Revenue's appeal and allowing the assessee's appeal in relation to penalties only. en-us Fri, 05 Apr 2013 00:00:00 +0530 Thu, 23 Jul 2015 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226195 The Tribunal ruled in favor of the assessee, finding that the Maintenance and Repair services provided fell under Commercial and Industrial Construction services, not Management, Maintenance, and Repair category as claimed by the Revenue. The penalties imposed under Sections 76 and 78 of the Finance Act were set aside, granting the assessee the benefit of Section 80 of the Finance Act 1994 due to a reasonable cause for the non-payment of service tax, ultimately rejecting the Revenue's appeal and allowing the assessee's appeal in relation to penalties only. Case-Laws Service Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226195