https://www.taxtmi.com/caselaws?id=245329 The tribunal classified renovation/restoration activities under "Commercial or Industrial Construction Service," imposing service tax liability regardless of the building's new or old status. The extended limitation period was invoked due to the appellant's non-compliance with service tax obligations. Penalties under Sections 76, 77, and 78 were upheld, emphasizing non-revenue neutrality and no mens rea requirement for Section 76 penalties. A dissenting member suggested waiving penalties based on the appellant's belief in non-taxability and revenue's delayed action. The majority decision affirmed the classification, tax liability, and penalties, modifying penalties post-10/05/2008 to only Section 78. en-us Fri, 17 Jan 2014 00:00:00 +0530 Fri, 04 Sep 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245329 The tribunal classified renovation/restoration activities under "Commercial or Industrial Construction Service," imposing service tax liability regardless of the building's new or old status. The extended limitation period was invoked due to the appellant's non-compliance with service tax obligations. Penalties under Sections 76, 77, and 78 were upheld, emphasizing non-revenue neutrality and no mens rea requirement for Section 76 penalties. A dissenting member suggested waiving penalties based on the appellant's belief in non-taxability and revenue's delayed action. The majority decision affirmed the classification, tax liability, and penalties, modifying penalties post-10/05/2008 to only Section 78. Case-Laws Service Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245329