https://www.taxtmi.com/caselaws?id=332843 The Tribunal allowed the appellant's appeal against a service tax demand and penalties under Sections 76 and 77, based on the classification of services. The appellant's services were deemed to fall under Commercial or Industrial Construction, not Erection, Commissioning, and Installation as asserted by the Department. The Tribunal granted a stay on recovery pending appeal disposal, citing the appellant's registration and the nature of work performed for Hindustan Petroleum Corporation Ltd. The issue of time limitation for proceedings initiated by the Department was not extensively addressed in the judgment summary. en-us Mon, 22 Aug 2016 00:00:00 +0530 Tue, 27 Sep 2016 15:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332843 The Tribunal allowed the appellant's appeal against a service tax demand and penalties under Sections 76 and 77, based on the classification of services. The appellant's services were deemed to fall under Commercial or Industrial Construction, not Erection, Commissioning, and Installation as asserted by the Department. The Tribunal granted a stay on recovery pending appeal disposal, citing the appellant's registration and the nature of work performed for Hindustan Petroleum Corporation Ltd. The issue of time limitation for proceedings initiated by the Department was not extensively addressed in the judgment summary. Case-Laws Service Tax Mon, 22 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332843