https://www.taxtmi.com/caselaws?id=245330 The Tribunal upheld the classification of services under "Commercial or Industrial Construction Service," making the appellant liable for Service Tax on services rendered to Gujarat Industrial Development Corporation (GIDC). The extended period for demand was deemed applicable due to the appellant's suppression of facts, and the penalty under Section 80 of the Finance Act, 1994 was upheld as the appellant failed to demonstrate a reasonable cause for non-payment. The Tribunal dismissed the appeal, affirming the Service Tax demand, interest, and penalties imposed on the appellant. en-us Fri, 24 Jan 2014 00:00:00 +0530 Mon, 19 Jan 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245330 The Tribunal upheld the classification of services under "Commercial or Industrial Construction Service," making the appellant liable for Service Tax on services rendered to Gujarat Industrial Development Corporation (GIDC). The extended period for demand was deemed applicable due to the appellant's suppression of facts, and the penalty under Section 80 of the Finance Act, 1994 was upheld as the appellant failed to demonstrate a reasonable cause for non-payment. The Tribunal dismissed the appeal, affirming the Service Tax demand, interest, and penalties imposed on the appellant. Case-Laws Service Tax Fri, 24 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245330