https://www.taxtmi.com/caselaws?id=377483 The Tribunal partially allowed the appeals, setting aside penalties and demands for certain periods and issues while upholding the liability for others. The demands under Erection, Commissioning, and Installation Services (ECIS) were set aside for certain periods, while demands under Works Contract Services were upheld for specific periods. Penalties were waived for demands confirmed under Works Contract Services post-01.06.2007 due to the interpretational nature of the issue during that period. Joint and several liability was imposed on two proprietorship concerns owned by the same individual for the service tax demand. The matter concerning services provided to M/s. Dalmia Cements Ltd. was remanded to consider cum-tax benefit. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 30 Mar 2019 07:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377483 The Tribunal partially allowed the appeals, setting aside penalties and demands for certain periods and issues while upholding the liability for others. The demands under Erection, Commissioning, and Installation Services (ECIS) were set aside for certain periods, while demands under Works Contract Services were upheld for specific periods. Penalties were waived for demands confirmed under Works Contract Services post-01.06.2007 due to the interpretational nature of the issue during that period. Joint and several liability was imposed on two proprietorship concerns owned by the same individual for the service tax demand. The matter concerning services provided to M/s. Dalmia Cements Ltd. was remanded to consider cum-tax benefit. Case-Laws Service Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377483