https://www.taxtmi.com/caselaws?id=364631 Construction work for Government bodies, PSU entities and residential premises was treated as outside Commercial or Industrial Construction Service because the activity was not commercial in character. Completion and finishing contracts were also covered by the relevant abatement entry under Notification No. 1/2006-ST, so abatement was available and the value attributable to transfer of property in goods was excluded from the service tax base where the contracts were inclusive of material. Deliberate failure to file ST-3 returns properly and to discharge service tax liabilities was treated as suppression of facts, supporting penalties for non-compliance; the separate deletion of penalty under Section 77 was not accepted. en-us Tue, 31 Jul 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364631 Construction work for Government bodies, PSU entities and residential premises was treated as outside Commercial or Industrial Construction Service because the activity was not commercial in character. Completion and finishing contracts were also covered by the relevant abatement entry under Notification No. 1/2006-ST, so abatement was available and the value attributable to transfer of property in goods was excluded from the service tax base where the contracts were inclusive of material. Deliberate failure to file ST-3 returns properly and to discharge service tax liabilities was treated as suppression of facts, supporting penalties for non-compliance; the separate deletion of penalty under Section 77 was not accepted. Case-Laws Service Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364631