https://www.taxtmi.com/caselaws?id=384070 The Tribunal set aside the demand for service tax on penalty deducted by the principal from the appellant's bills, ruling that if the penalty amount was deducted as per the contract and the appellant was not entitled to receive it, then no service tax was chargeable. The demand on this account was dismissed. Additionally, the demand for service tax on road construction work for a specific company was set aside due to insufficient evidence, and the matter was remanded for reevaluation by the Adjudicating Authority. Penalties imposed under Sections 76 and 78 of the Act were also set aside. en-us Fri, 19 Jul 2019 00:00:00 +0530 Wed, 28 Oct 2020 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384070 The Tribunal set aside the demand for service tax on penalty deducted by the principal from the appellant's bills, ruling that if the penalty amount was deducted as per the contract and the appellant was not entitled to receive it, then no service tax was chargeable. The demand on this account was dismissed. Additionally, the demand for service tax on road construction work for a specific company was set aside due to insufficient evidence, and the matter was remanded for reevaluation by the Adjudicating Authority. Penalties imposed under Sections 76 and 78 of the Act were also set aside. Case-Laws Service Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384070