https://www.taxtmi.com/caselaws?id=348244 The case involved the classification of services under 'Commercial & Industrial Construction Service' or 'Works Contract Service', the applicability of abatement notification, and the imposition of penalties under sections 76, 77, and 78. The appellant's service was correctly classified as 'works contract service' and not taxable until 1.6.2007. The demand under the incorrect classification of 'commercial and industrial construction service' was deemed unsustainable. Penalties were reduced as the service tax was paid under the regular course. The Tribunal set aside the demand under the wrong classification, allowing the appeal. en-us Thu, 27 Jul 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348244 The case involved the classification of services under 'Commercial & Industrial Construction Service' or 'Works Contract Service', the applicability of abatement notification, and the imposition of penalties under sections 76, 77, and 78. The appellant's service was correctly classified as 'works contract service' and not taxable until 1.6.2007. The demand under the incorrect classification of 'commercial and industrial construction service' was deemed unsustainable. Penalties were reduced as the service tax was paid under the regular course. The Tribunal set aside the demand under the wrong classification, allowing the appeal. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348244