https://www.taxtmi.com/caselaws?id=384994 The Tribunal remanded the case to the Original Authority for re-verification regarding the confirmation of service tax under 'Commercial & Industrial Construction Service' and 'Business Auxiliary Service'. The Tribunal found insufficient evidence to prove that the contract included materials and directed a reevaluation based on legal provisions and relevant precedents, including a Supreme Court judgment. The penalty under Section 78 of the Finance Act 1994 for 'Business Auxiliary Service' was set aside, considering the appellant's admission and payment before the issuance of the show cause notice. The appellant was instructed not to raise the 'Business Auxiliary Service' issue before the Original Authority. en-us Fri, 15 Feb 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384994 The Tribunal remanded the case to the Original Authority for re-verification regarding the confirmation of service tax under 'Commercial & Industrial Construction Service' and 'Business Auxiliary Service'. The Tribunal found insufficient evidence to prove that the contract included materials and directed a reevaluation based on legal provisions and relevant precedents, including a Supreme Court judgment. The penalty under Section 78 of the Finance Act 1994 for 'Business Auxiliary Service' was set aside, considering the appellant's admission and payment before the issuance of the show cause notice. The appellant was instructed not to raise the 'Business Auxiliary Service' issue before the Original Authority. Case-Laws Service Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384994