https://www.taxtmi.com/caselaws?id=355414 The Tribunal allowed the appeal, setting aside the impugned order. It concluded that the appellants did not collect any amount representing Service Tax, thus the demand under Section 73A(2) was not sustainable. Additionally, the construction of the sports facility for the Commonwealth Games was not liable to Service Tax as a commercial construction. Lastly, there was no interest liability on the delayed payment of Service Tax for the construction of independent duplex houses as the tax liability itself was deemed unsustainable. en-us Wed, 13 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355414 The Tribunal allowed the appeal, setting aside the impugned order. It concluded that the appellants did not collect any amount representing Service Tax, thus the demand under Section 73A(2) was not sustainable. Additionally, the construction of the sports facility for the Commonwealth Games was not liable to Service Tax as a commercial construction. Lastly, there was no interest liability on the delayed payment of Service Tax for the construction of independent duplex houses as the tax liability itself was deemed unsustainable. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355414