https://www.taxtmi.com/caselaws?id=375137 Retrospective exemption sustained the challenge to service tax on erection, commissioning, installation and works contract services rendered to DISCOMs up to June 2010, so the demand, interest and penalties on that count were set aside. Service tax and interest on goods transport agency services were upheld because liability was not disputed, but penalty relief was granted under the penal waiver provision. The demand for site formation and allied services used in SEZ was remanded for fresh adjudication because the exemption claim had not been properly examined and required a holistic finding on the record. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375137 Retrospective exemption sustained the challenge to service tax on erection, commissioning, installation and works contract services rendered to DISCOMs up to June 2010, so the demand, interest and penalties on that count were set aside. Service tax and interest on goods transport agency services were upheld because liability was not disputed, but penalty relief was granted under the penal waiver provision. The demand for site formation and allied services used in SEZ was remanded for fresh adjudication because the exemption claim had not been properly examined and required a holistic finding on the record. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375137