https://www.taxtmi.com/caselaws?id=372767 The Tribunal partially allowed the appeal in the case concerning the demand of Service Tax on Commercial or Industrial Construction Service. The appellant did not contest the service tax liability but challenged the penalties imposed under Sections 76, 77, and 78. The Tribunal found that as there was no explicit mention of the extended period in the Show Cause Notice, and no suppression of fact by the appellant, the penalties were unsustainable under Section 80. The demand for service tax and interest payment were upheld, emphasizing the importance of clear charges in the SCN and the necessity of suppression of fact for penalty imposition. en-us Mon, 26 Nov 2018 00:00:00 +0530 Sat, 29 Dec 2018 07:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372767 The Tribunal partially allowed the appeal in the case concerning the demand of Service Tax on Commercial or Industrial Construction Service. The appellant did not contest the service tax liability but challenged the penalties imposed under Sections 76, 77, and 78. The Tribunal found that as there was no explicit mention of the extended period in the Show Cause Notice, and no suppression of fact by the appellant, the penalties were unsustainable under Section 80. The demand for service tax and interest payment were upheld, emphasizing the importance of clear charges in the SCN and the necessity of suppression of fact for penalty imposition. Case-Laws Service Tax Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372767