https://www.taxtmi.com/caselaws?id=332583 The Tribunal ruled in favor of the appellant, setting aside the service tax demands and penalties related to Management, Maintenance & Repair Services (MMR) and Erection, Commissioning and Installation Services (ECIS). The appellant successfully argued that they had already paid the service tax liability for MMR services before the show-cause notice was issued, and as a sub-contractor for ECIS services, they were not liable when the main contractor had already paid. The penalties imposed were also deemed unsustainable, resulting in the appeal being partially allowed with consequential reliefs. en-us Wed, 17 Aug 2016 00:00:00 +0530 Mon, 10 Apr 2017 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332583 The Tribunal ruled in favor of the appellant, setting aside the service tax demands and penalties related to Management, Maintenance & Repair Services (MMR) and Erection, Commissioning and Installation Services (ECIS). The appellant successfully argued that they had already paid the service tax liability for MMR services before the show-cause notice was issued, and as a sub-contractor for ECIS services, they were not liable when the main contractor had already paid. The penalties imposed were also deemed unsustainable, resulting in the appeal being partially allowed with consequential reliefs. Case-Laws Service Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332583