https://www.taxtmi.com/caselaws?id=255255 The appellants provided various services including cleaning and repair to a thermal plant. The court determined that services provided to a government-owned thermal plant engaged in commercial activity are taxable. Exemptions were granted for specific non-taxable services. Penalties under Sections 77 and 78 of the Finance Act, 1994 were imposed due to deliberate evasion of service tax. The demand was recalculated, resulting in a reduced service tax demand of Rs. 2,41,358/- along with upheld penalties. The appeal was partially allowed. en-us Tue, 18 Mar 2014 00:00:00 +0530 Mon, 12 Jan 2015 11:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255255 The appellants provided various services including cleaning and repair to a thermal plant. The court determined that services provided to a government-owned thermal plant engaged in commercial activity are taxable. Exemptions were granted for specific non-taxable services. Penalties under Sections 77 and 78 of the Finance Act, 1994 were imposed due to deliberate evasion of service tax. The demand was recalculated, resulting in a reduced service tax demand of Rs. 2,41,358/- along with upheld penalties. The appeal was partially allowed. Case-Laws Service Tax Tue, 18 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255255