https://www.taxtmi.com/caselaws?id=367336 The Tribunal held that the demand for service tax under "Commercial or Industrial Construction Services" against the appellants for the period in question was unsustainable. The appeal was allowed with consequential relief, indicating the penalty under Section 78 of the Finance Act, 1994, was likely waived or deemed invalid based on the decision regarding service tax liability. The Tribunal's decision aligned with legal precedents and interpretations, providing clarity on the appellants' tax obligations under works contracts categories. en-us Thu, 26 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 07:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367336 The Tribunal held that the demand for service tax under "Commercial or Industrial Construction Services" against the appellants for the period in question was unsustainable. The appeal was allowed with consequential relief, indicating the penalty under Section 78 of the Finance Act, 1994, was likely waived or deemed invalid based on the decision regarding service tax liability. The Tribunal's decision aligned with legal precedents and interpretations, providing clarity on the appellants' tax obligations under works contracts categories. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367336