https://www.taxtmi.com/caselaws?id=371534 The Tribunal upheld the confirmation of the Service Tax demand for construction services and the imposition of the penalty under section 78 of the Finance Act, 1994. The appellant's argument that the construction of the Power House near the dam should be considered as the construction of the dam itself was rejected. However, the appellant was granted relief to discharge 25% of the penalty upon meeting the prescribed conditions. en-us Thu, 25 Oct 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371534 The Tribunal upheld the confirmation of the Service Tax demand for construction services and the imposition of the penalty under section 78 of the Finance Act, 1994. The appellant's argument that the construction of the Power House near the dam should be considered as the construction of the dam itself was rejected. However, the appellant was granted relief to discharge 25% of the penalty upon meeting the prescribed conditions. Case-Laws Service Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371534