https://www.taxtmi.com/caselaws?id=349249 The tribunal partially allowed the appeal, remanding the case to the original adjudicating authority for the quantification of duty and reassessment of penalties under Section 78. The tribunal ruled in favor of classifying certain services as works contracts, excluding materials supplied by the service recipient from the assessable value, and determining that constructions for Municipal Council and PWD were non-commercial. Additionally, repairs to bridges and the Government Engineering College were found taxable under maintenance services, while the construction of a residential complex for personal use was deemed non-taxable. Penalties were upheld due to the appellant's awareness of tax laws. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 06 Nov 2017 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349249 The tribunal partially allowed the appeal, remanding the case to the original adjudicating authority for the quantification of duty and reassessment of penalties under Section 78. The tribunal ruled in favor of classifying certain services as works contracts, excluding materials supplied by the service recipient from the assessable value, and determining that constructions for Municipal Council and PWD were non-commercial. Additionally, repairs to bridges and the Government Engineering College were found taxable under maintenance services, while the construction of a residential complex for personal use was deemed non-taxable. Penalties were upheld due to the appellant's awareness of tax laws. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349249