https://www.taxtmi.com/caselaws?id=187789 The tribunal upheld the classification of services under "Commercial or Industrial Construction Services," finding lack of evidence linking the work to road construction. The subcontractor was held liable for service tax but penalties were set aside due to bonafide belief and historical non-requirement for subcontractors to pay service tax until August 2007. Section 80 of the Finance Act, 1994 was invoked to waive penalties, considering the appellant's genuine belief and absence of willful non-compliance. Service tax liability and interest were upheld, with penalties being overturned. en-us Wed, 10 Feb 2016 00:00:00 +0530 Mon, 07 Nov 2016 13:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187789 The tribunal upheld the classification of services under "Commercial or Industrial Construction Services," finding lack of evidence linking the work to road construction. The subcontractor was held liable for service tax but penalties were set aside due to bonafide belief and historical non-requirement for subcontractors to pay service tax until August 2007. Section 80 of the Finance Act, 1994 was invoked to waive penalties, considering the appellant's genuine belief and absence of willful non-compliance. Service tax liability and interest were upheld, with penalties being overturned. Case-Laws Service Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187789