https://www.taxtmi.com/caselaws?id=362105 The appellant's appeal involved issues related to non-registration and non-filing of ST-3 returns, service tax demand on construction services, classification of services under Works Contract Service, applicability of service tax for different periods, interpretation of services as commercial or non-commercial, invocation of extended period of limitation, and imposition of penalties. The Tribunal set aside the demand prior to 1.6.2007 and penalties imposed under section 78 of the Act. However, the demand for service tax from 1.6.2007 to 30.9.2008 was upheld. The appeal was partly allowed with consequential relief, if any. en-us Mon, 18 Jun 2018 00:00:00 +0530 Sat, 06 Apr 2019 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362105 The appellant's appeal involved issues related to non-registration and non-filing of ST-3 returns, service tax demand on construction services, classification of services under Works Contract Service, applicability of service tax for different periods, interpretation of services as commercial or non-commercial, invocation of extended period of limitation, and imposition of penalties. The Tribunal set aside the demand prior to 1.6.2007 and penalties imposed under section 78 of the Act. However, the demand for service tax from 1.6.2007 to 30.9.2008 was upheld. The appeal was partly allowed with consequential relief, if any. Case-Laws Service Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362105