https://www.taxtmi.com/caselaws?id=362788 The Tribunal confirmed the demand of Rs. 78,669 against the appellant for providing Commercial and Industrial Construction Services through carpentry work. Penalties under Sections 78 and 77 of the Finance Act, 1994 were upheld due to the appellant's failure to register and pay taxes for the relevant period. The Tribunal determined that the appellant's activities fell within the definition of Commercial or Industrial Construction Services, rejecting their arguments to the contrary. The penalty under Section 77 for contravention of Section 69 was set aside as it was deemed unjustified after the imposition of penalties under Section 78. The show cause notice was held to be within the extended limitation period. en-us Thu, 28 Jun 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362788 The Tribunal confirmed the demand of Rs. 78,669 against the appellant for providing Commercial and Industrial Construction Services through carpentry work. Penalties under Sections 78 and 77 of the Finance Act, 1994 were upheld due to the appellant's failure to register and pay taxes for the relevant period. The Tribunal determined that the appellant's activities fell within the definition of Commercial or Industrial Construction Services, rejecting their arguments to the contrary. The penalty under Section 77 for contravention of Section 69 was set aside as it was deemed unjustified after the imposition of penalties under Section 78. The show cause notice was held to be within the extended limitation period. Case-Laws Service Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362788