https://www.taxtmi.com/caselaws?id=350033 The Commissioner (Appeals) agreed with the appellant's contentions regarding the quantification of service tax, directing a reverse calculation as per Section 67(2) of the Act due to errors in tax calculation. On the issue of liability for service tax on the drive way construction at the petrol pump, the Tribunal found in favor of the appellant, stating that the drive way was not taxable as it was part of the commercial complex and supported by details in the Work Order. The matter was remanded for a reasoned order on the gross amount taxable and penalties under Section 78. The appellant was instructed to appear before the adjudicating authority for further proceedings. en-us Mon, 18 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350033 The Commissioner (Appeals) agreed with the appellant's contentions regarding the quantification of service tax, directing a reverse calculation as per Section 67(2) of the Act due to errors in tax calculation. On the issue of liability for service tax on the drive way construction at the petrol pump, the Tribunal found in favor of the appellant, stating that the drive way was not taxable as it was part of the commercial complex and supported by details in the Work Order. The matter was remanded for a reasoned order on the gross amount taxable and penalties under Section 78. The appellant was instructed to appear before the adjudicating authority for further proceedings. Case-Laws Service Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350033