https://www.taxtmi.com/caselaws?id=385349 The tribunal allowed the appeal filed by the appellants, granting them the refund of service tax and penalty as per the law. The appellants were engaged in construction, maintenance, and repair services under works contract and management categories. The tribunal concluded that the appellants were entitled to a refund under Section 97(1) of the Finance Act, 2012, for service tax paid on maintenance or repair services. Additionally, the penalty imposed on the appellants was also refunded since the basis for the penalty imposition ceased to exist with the retrospective exemption of service tax. The tribunal did not address the technical issue raised regarding the format of the appeal by the Revenue. en-us Tue, 18 Dec 2018 00:00:00 +0530 Tue, 03 Sep 2019 20:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385349 The tribunal allowed the appeal filed by the appellants, granting them the refund of service tax and penalty as per the law. The appellants were engaged in construction, maintenance, and repair services under works contract and management categories. The tribunal concluded that the appellants were entitled to a refund under Section 97(1) of the Finance Act, 2012, for service tax paid on maintenance or repair services. Additionally, the penalty imposed on the appellants was also refunded since the basis for the penalty imposition ceased to exist with the retrospective exemption of service tax. The tribunal did not address the technical issue raised regarding the format of the appeal by the Revenue. Case-Laws Service Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385349