https://www.taxtmi.com/caselaws?id=377211 The Tribunal upheld the service tax demand of Rs. 2,49,31,259/- with interest for construction services provided to L&T for an On-shore Terminal Project. However, the penalty of the same amount under Section 78 was set aside. Additionally, a penalty of Rs. 1,59,53,404/- under Section 78 was also set aside. The demand of Rs. 45,28,683/- with interest and equal penalty was set aside, partially allowing the appeal. The rejection of a refund claim of Rs. 23,74,026/- was upheld, leading to the dismissal of the appeal. On the other hand, the rejection of a refund claim of Rs. 53,42,006/- was set aside, allowing the appeal with consequential benefits. en-us Wed, 20 Mar 2019 00:00:00 +0530 Tue, 26 Mar 2019 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377211 The Tribunal upheld the service tax demand of Rs. 2,49,31,259/- with interest for construction services provided to L&T for an On-shore Terminal Project. However, the penalty of the same amount under Section 78 was set aside. Additionally, a penalty of Rs. 1,59,53,404/- under Section 78 was also set aside. The demand of Rs. 45,28,683/- with interest and equal penalty was set aside, partially allowing the appeal. The rejection of a refund claim of Rs. 23,74,026/- was upheld, leading to the dismissal of the appeal. On the other hand, the rejection of a refund claim of Rs. 53,42,006/- was set aside, allowing the appeal with consequential benefits. Case-Laws Service Tax Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377211