https://www.taxtmi.com/caselaws?id=270861 The Tribunal upheld the service tax liability classification under 'Commercial and Industrial Construction Services' for construction services provided to telecom service providers. Penalties under Sections 77 and 78 of the Finance Act, 1994 were also upheld, with the appellant directed to pay the reduced penalty amount within 30 days. The penalties were imposed for failure to file returns and failure to register or inform the department of activities, indicating an intention to evade service tax liability. en-us Mon, 10 Aug 2015 00:00:00 +0530 Tue, 19 Jan 2016 06:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270861 The Tribunal upheld the service tax liability classification under 'Commercial and Industrial Construction Services' for construction services provided to telecom service providers. Penalties under Sections 77 and 78 of the Finance Act, 1994 were also upheld, with the appellant directed to pay the reduced penalty amount within 30 days. The penalties were imposed for failure to file returns and failure to register or inform the department of activities, indicating an intention to evade service tax liability. Case-Laws Service Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270861