https://www.taxtmi.com/caselaws?id=345337 The Tribunal held that the appellant, providing excavation services independently, was not entitled to sub-contractor benefits and was liable to pay service tax. The quantification of demand was challenged, leading to a re-computation accepted by the Tribunal, which adjusted the demand accordingly. The penalty under Section 78 was set aside due to significant reduction in the demand amount during adjudication and the appellant's substantial payment of service tax and interest. The appeal was partially allowed, modifying the order to reflect demand adjustments and setting aside the penalty under Section 78. en-us Wed, 28 Jun 2017 00:00:00 +0530 Thu, 30 Aug 2018 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345337 The Tribunal held that the appellant, providing excavation services independently, was not entitled to sub-contractor benefits and was liable to pay service tax. The quantification of demand was challenged, leading to a re-computation accepted by the Tribunal, which adjusted the demand accordingly. The penalty under Section 78 was set aside due to significant reduction in the demand amount during adjudication and the appellant's substantial payment of service tax and interest. The appeal was partially allowed, modifying the order to reflect demand adjustments and setting aside the penalty under Section 78. Case-Laws Service Tax Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345337