https://www.taxtmi.com/caselaws?id=171370 The Tribunal upheld the demand for Service Tax amounting to &8377; 37,205/- for architectural services provided by the appellant, a registered architect, despite the appellant's argument that the services rendered were liaison and back-office services for civil contractors. The penalty under Section 78 of the Finance Act, 1994, was reduced from &8377; 74,410/- to &8377; 37,205/-, aligning it with the Service Tax demand, as the Tribunal deemed the appellant's activities as constituting architectural services. The Tribunal confirmed the reduced penalty amount and upheld the rest of the order, finding no fault in the duty and interest demanded. 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 The Tribunal upheld the demand for Service Tax amounting to &8377; 37,205/- for architectural services provided by the appellant, a registered architect, despite the appellant's argument that the services rendered were liaison and back-office services for civil contractors. The penalty under Section 78 of the Finance Act, 1994, was reduced from &8377; 74,410/- to &8377; 37,205/-, aligning it with the Service Tax demand, as the Tribunal deemed the appellant's activities as constituting architectural services. The Tribunal confirmed the reduced penalty amount and upheld the rest of the order, finding no fault in the duty and interest demanded. Case-Laws Service Tax Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171370