https://www.taxtmi.com/caselaws?id=247379 The Tribunal upheld the imposition of Service Tax and penalty under Section 78 of the Finance Act, 1994 on the appellant for providing commercial or industrial construction service. The appellant's arguments regarding the valuation of services, sub-contracted work, exemption eligibility, and classification of the structure as a "dam" were not accepted. The Tribunal directed the appellant to make a pre-deposit of Rs. 75.00 Lakhs to stay the service tax demand, pending appeal compliance. This case underscores the significance of legal interpretations in determining tax liabilities in construction services. en-us Fri, 05 Aug 2011 00:00:00 +0530 Fri, 09 May 2014 10:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247379 The Tribunal upheld the imposition of Service Tax and penalty under Section 78 of the Finance Act, 1994 on the appellant for providing commercial or industrial construction service. The appellant's arguments regarding the valuation of services, sub-contracted work, exemption eligibility, and classification of the structure as a "dam" were not accepted. The Tribunal directed the appellant to make a pre-deposit of Rs. 75.00 Lakhs to stay the service tax demand, pending appeal compliance. This case underscores the significance of legal interpretations in determining tax liabilities in construction services. Case-Laws Service Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247379