https://www.taxtmi.com/caselaws?id=363132 The tribunal allowed the restoration of the appeal dismissed for default due to the proprietor's husband's hospitalization. The appellant's services were classified under Works Contract Service instead of Commercial or Industrial Construction Service for Service Tax purposes. The tribunal adjusted the Service Tax demand with cum tax benefit calculation, setting aside penalties. The penalty under Section 76 was deemed unjustified and was set aside. The appeal was partly allowed, modifying the impugned order, with the decision pronounced on 06.07.2018. en-us Fri, 06 Jul 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363132 The tribunal allowed the restoration of the appeal dismissed for default due to the proprietor's husband's hospitalization. The appellant's services were classified under Works Contract Service instead of Commercial or Industrial Construction Service for Service Tax purposes. The tribunal adjusted the Service Tax demand with cum tax benefit calculation, setting aside penalties. The penalty under Section 76 was deemed unjustified and was set aside. The appeal was partly allowed, modifying the impugned order, with the decision pronounced on 06.07.2018. Case-Laws Service Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363132