https://www.taxtmi.com/caselaws?id=361511 The Tribunal set aside the demand for service tax for the period up to 30.04.2006, ruling that the appellant, as an individual, was not considered a "commercial concern" before that date. However, from 01.05.2006 onwards, the appellant was found liable for service tax due to an amendment in the construction service definition. Despite the appellant's failure to register or file returns, the Tribunal waived penalties as the service tax had been paid before the Show Cause Notice was issued. The appeal was allowed with consequential reliefs. en-us Fri, 01 Jun 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361511 The Tribunal set aside the demand for service tax for the period up to 30.04.2006, ruling that the appellant, as an individual, was not considered a "commercial concern" before that date. However, from 01.05.2006 onwards, the appellant was found liable for service tax due to an amendment in the construction service definition. Despite the appellant's failure to register or file returns, the Tribunal waived penalties as the service tax had been paid before the Show Cause Notice was issued. The appeal was allowed with consequential reliefs. Case-Laws Service Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361511