https://www.taxtmi.com/caselaws?id=330862 The Tribunal granted a stay application by M/s.P.S. Construction to halt the recovery of service tax dues and penalty. While discrepancies in figures were noted, the allegations in the show cause notice were not upheld. The Tribunal found a prima facie case for including the value of free supply in the gross amount charged but did not substantiate the service tax demand on specific construction activities. A pre-deposit amount of Rs. 5 lakh was set under section 35F of the Central Excise Act, 1944, for compliance, pending appeal disposal. en-us Fri, 27 May 2016 00:00:00 +0530 Sat, 06 Aug 2016 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330862 The Tribunal granted a stay application by M/s.P.S. Construction to halt the recovery of service tax dues and penalty. While discrepancies in figures were noted, the allegations in the show cause notice were not upheld. The Tribunal found a prima facie case for including the value of free supply in the gross amount charged but did not substantiate the service tax demand on specific construction activities. A pre-deposit amount of Rs. 5 lakh was set under section 35F of the Central Excise Act, 1944, for compliance, pending appeal disposal. Case-Laws Service Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330862