https://www.taxtmi.com/caselaws?id=375138 The tribunal remanded the appeal to the original authority for reconsideration on various demands and penalties related to service tax on Management, Maintenance & Repair Service, Site Formation, Excavation, Earth Moving and Demolition Service, and Commercial or Industrial Construction Service. The tribunal directed reassessment based on the appellant's contentions, including eligibility for abatement under specific notifications. The demand for service tax on Cleaning Service was upheld, with the tribunal noting lack of disclosure to the department, leading to rejection of exemption from penalty under section 78. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375138 The tribunal remanded the appeal to the original authority for reconsideration on various demands and penalties related to service tax on Management, Maintenance & Repair Service, Site Formation, Excavation, Earth Moving and Demolition Service, and Commercial or Industrial Construction Service. The tribunal directed reassessment based on the appellant's contentions, including eligibility for abatement under specific notifications. The demand for service tax on Cleaning Service was upheld, with the tribunal noting lack of disclosure to the department, leading to rejection of exemption from penalty under section 78. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375138