https://www.taxtmi.com/caselaws?id=360258 The Tribunal ruled in favor of the appellant regarding the Service Tax liability for construction services provided to M/s Pooja Educational Society, holding that construction for non-commercial purposes is not taxable. However, for services provided to M/s Bansal Classes Pvt. Ltd., the matter was remanded for further verification of documents to determine the nature of the amount received. The Tribunal directed the original authority to consider penalties under sections 76 and 78 of the Act and assess the extended period of limitation. Penalties were not specifically ruled upon for services to M/s Pooja Educational Society, but were to be considered for services to M/s Bansal Classes Pvt. Ltd. en-us Tue, 06 Mar 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360258 The Tribunal ruled in favor of the appellant regarding the Service Tax liability for construction services provided to M/s Pooja Educational Society, holding that construction for non-commercial purposes is not taxable. However, for services provided to M/s Bansal Classes Pvt. Ltd., the matter was remanded for further verification of documents to determine the nature of the amount received. The Tribunal directed the original authority to consider penalties under sections 76 and 78 of the Act and assess the extended period of limitation. Penalties were not specifically ruled upon for services to M/s Pooja Educational Society, but were to be considered for services to M/s Bansal Classes Pvt. Ltd. Case-Laws Service Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360258