https://www.taxtmi.com/caselaws?id=333939 The Tribunal upheld the appellate authority's decision, dismissing the Revenue's appeal regarding service tax liability on construction services. The appellants' contention that they were not engaged in constructing a residential complex but individual units was accepted. The demand was set aside due to the lack of suppression of information and the bonafide belief of the assessee. The Tribunal emphasized that the balance sheet data, on which the demand was based, was publicly available, and no evidence of suppression was found, leading to the rejection of the Revenue's appeal. en-us Fri, 16 Sep 2016 00:00:00 +0530 Fri, 28 Oct 2016 13:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333939 The Tribunal upheld the appellate authority's decision, dismissing the Revenue's appeal regarding service tax liability on construction services. The appellants' contention that they were not engaged in constructing a residential complex but individual units was accepted. The demand was set aside due to the lack of suppression of information and the bonafide belief of the assessee. The Tribunal emphasized that the balance sheet data, on which the demand was based, was publicly available, and no evidence of suppression was found, leading to the rejection of the Revenue's appeal. Case-Laws Service Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333939