https://www.taxtmi.com/caselaws?id=396333 The Tribunal ruled in favor of the appellant, setting aside the service tax demands related to the taxability of construction services for toll plazas, administrative buildings, and restrooms. The Tribunal accepted the appellant's arguments regarding the exemption of these constructions from service tax as part of road construction. Additionally, the Tribunal acknowledged the reversal of Cenvat credit amounts and disallowed penalties under the Finance Act due to the lack of evidence of tax evasion or fraud by the appellant. The classification of services under the correct service tax category was also addressed in favor of the appellant. en-us Wed, 17 Jun 2020 00:00:00 +0530 Wed, 01 Jul 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396333 The Tribunal ruled in favor of the appellant, setting aside the service tax demands related to the taxability of construction services for toll plazas, administrative buildings, and restrooms. The Tribunal accepted the appellant's arguments regarding the exemption of these constructions from service tax as part of road construction. Additionally, the Tribunal acknowledged the reversal of Cenvat credit amounts and disallowed penalties under the Finance Act due to the lack of evidence of tax evasion or fraud by the appellant. The classification of services under the correct service tax category was also addressed in favor of the appellant. Case-Laws Service Tax Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396333