https://www.taxtmi.com/caselaws?id=237085 The Tribunal determined that the appellant's activities constituted Commercial or Industrial Construction services, as per the Finance Act, due to the extensive civil construction work involved. The appellant's claim for abatement under Notification 15/2004 was denied as they received free land and electricity, rendering them ineligible. The Tribunal upheld the Commissioner's invocation of the extended period, holding the appellant liable for penalties under Section 78 of the Act. The appeal was dismissed, affirming the penalty imposed. en-us Fri, 10 May 2013 00:00:00 +0530 Tue, 29 Apr 2014 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237085 The Tribunal determined that the appellant's activities constituted Commercial or Industrial Construction services, as per the Finance Act, due to the extensive civil construction work involved. The appellant's claim for abatement under Notification 15/2004 was denied as they received free land and electricity, rendering them ineligible. The Tribunal upheld the Commissioner's invocation of the extended period, holding the appellant liable for penalties under Section 78 of the Act. The appeal was dismissed, affirming the penalty imposed. Case-Laws Service Tax Fri, 10 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237085