https://www.taxtmi.com/caselaws?id=171370 Receipts treated as architectural consultancy were held taxable where the appellant was a registered architect and the record showed advisory services linked to civil contractors; the service tax demand with interest was therefore sustained. The Tribunal rejected the characterisation of the work as mere liaison or back-office activity. While liability was confirmed, the penalty under section 78 was found excessive on the facts and was reduced to the amount of the service tax demand, moderating the penal consequence without disturbing the underlying tax finding. en-us Fri, 11 Oct 2013 00:00:00 +0530 Fri, 03 Jul 2015 18:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171370 Receipts treated as architectural consultancy were held taxable where the appellant was a registered architect and the record showed advisory services linked to civil contractors; the service tax demand with interest was therefore sustained. The Tribunal rejected the characterisation of the work as mere liaison or back-office activity. While liability was confirmed, the penalty under section 78 was found excessive on the facts and was reduced to the amount of the service tax demand, moderating the penal consequence without disturbing the underlying tax finding. Case-Laws Service Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171370