https://www.taxtmi.com/caselaws?id=356796 The appellants engaged in "Erection, Commissioning, and Installation work" without discharging service tax liability, leading to a demand of &8377; 71,08,868/- with penalties under section 78 of the Finance Act, 1994. The appellants argued lack of awareness and subcontractor status, citing previous judgments. The Tribunal found insufficient evidence of subcontractor status and imposed penalties under section 78, dismissing the department's appeal for penalties under sections 76 and 77. Despite non-appearance, the Tribunal upheld the original order, dismissing both appellant and department appeals. en-us Wed, 13 Dec 2017 00:00:00 +0530 Tue, 13 Mar 2018 07:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356796 The appellants engaged in "Erection, Commissioning, and Installation work" without discharging service tax liability, leading to a demand of &8377; 71,08,868/- with penalties under section 78 of the Finance Act, 1994. The appellants argued lack of awareness and subcontractor status, citing previous judgments. The Tribunal found insufficient evidence of subcontractor status and imposed penalties under section 78, dismissing the department's appeal for penalties under sections 76 and 77. Despite non-appearance, the Tribunal upheld the original order, dismissing both appellant and department appeals. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356796