https://www.taxtmi.com/caselaws?id=362530 The Tribunal ruled in favor of the appellants, holding that completion certificates issued by the architect were valid, and any consideration received post-issuance did not attract service tax. The demand for service tax was deemed unsustainable, leading to the setting aside of penalties imposed under Sections 77 and 78 of the Finance Act, 1994, as well as the penalty on the Director. The Tribunal directed the refund of the amount deposited by the appellants during the investigation, allowing the appeals. en-us Thu, 05 Apr 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362530 The Tribunal ruled in favor of the appellants, holding that completion certificates issued by the architect were valid, and any consideration received post-issuance did not attract service tax. The demand for service tax was deemed unsustainable, leading to the setting aside of penalties imposed under Sections 77 and 78 of the Finance Act, 1994, as well as the penalty on the Director. The Tribunal directed the refund of the amount deposited by the appellants during the investigation, allowing the appeals. Case-Laws Service Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362530