https://www.taxtmi.com/caselaws?id=261071 The Tribunal ruled that construction services for educational institutes are not subject to service tax, while construction services for sugar factories are taxable. The appellant's genuine belief that construction for sugar factories was not taxable led to the penalties being set aside under Section 80, despite upholding the demand for service tax and interest. The judgment highlights the significance of understanding the taxability of construction services for various entities and stresses the importance of compliance to avoid penalties. en-us Fri, 13 Mar 2015 00:00:00 +0530 Wed, 01 Jul 2015 06:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261071 The Tribunal ruled that construction services for educational institutes are not subject to service tax, while construction services for sugar factories are taxable. The appellant's genuine belief that construction for sugar factories was not taxable led to the penalties being set aside under Section 80, despite upholding the demand for service tax and interest. The judgment highlights the significance of understanding the taxability of construction services for various entities and stresses the importance of compliance to avoid penalties. Case-Laws Service Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261071