https://www.taxtmi.com/caselaws?id=342211 Civil construction treated as a works contract before 1 June 2007 could not be taxed under the then existing service tax entry, so the demand on that count failed and the connected penalty also fell. The maintenance and repair demand was not disputed, but penalty on that service was remanded for limited reconsideration after verification of whether the deposits had been transferred to the residents' association. If penalty is ultimately imposed, it must be under Section 78 of the Finance Act, 1994, not Section 76. en-us Fri, 03 Mar 2017 00:00:00 +0530 Fri, 28 Apr 2017 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342211 Civil construction treated as a works contract before 1 June 2007 could not be taxed under the then existing service tax entry, so the demand on that count failed and the connected penalty also fell. The maintenance and repair demand was not disputed, but penalty on that service was remanded for limited reconsideration after verification of whether the deposits had been transferred to the residents' association. If penalty is ultimately imposed, it must be under Section 78 of the Finance Act, 1994, not Section 76. Case-Laws Service Tax Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342211