https://www.taxtmi.com/caselaws?id=328658 The appellant, Chhattisgarh State Industrial Development Corporation Ltd. (CSIDCL), was held liable to service tax for charges collected for statutory functions, as they were considered taxable services. The services provided were correctly classified under Maintenance, Management, or Repair (MMR) service, not Commercial or Industrial Construction Service. The extended period for demand and penalties were not justified as there was no willful misstatement or suppression of facts, leading to the waiver of penalties and setting aside of demands for the extended period. The appeal was partially allowed, with only the demand and interest for the normal period being sustained. en-us Fri, 03 Jun 2016 00:00:00 +0530 Tue, 10 Jan 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328658 The appellant, Chhattisgarh State Industrial Development Corporation Ltd. (CSIDCL), was held liable to service tax for charges collected for statutory functions, as they were considered taxable services. The services provided were correctly classified under Maintenance, Management, or Repair (MMR) service, not Commercial or Industrial Construction Service. The extended period for demand and penalties were not justified as there was no willful misstatement or suppression of facts, leading to the waiver of penalties and setting aside of demands for the extended period. The appeal was partially allowed, with only the demand and interest for the normal period being sustained. Case-Laws Service Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328658