https://www.taxtmi.com/caselaws?id=404298 The Tribunal upheld the demand related to Construction of Complex Service (CCS) but dismissed the demand for Service Tax under site formation services and Works Contract Service (WCS). The demand under Erection, Commissioning, and Installation Service (ECIS) was also ruled unsustainable. The appellant paid the undisputed Service Tax demand and successfully contested the penalty under Section 78, with the Tribunal finding no evidence of wilful evasion. Ultimately, the penalty imposed on the appellant was deleted, emphasizing the absence of fraud or misrepresentation. en-us Mon, 15 Feb 2021 00:00:00 +0530 Thu, 23 Sep 2021 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404298 The Tribunal upheld the demand related to Construction of Complex Service (CCS) but dismissed the demand for Service Tax under site formation services and Works Contract Service (WCS). The demand under Erection, Commissioning, and Installation Service (ECIS) was also ruled unsustainable. The appellant paid the undisputed Service Tax demand and successfully contested the penalty under Section 78, with the Tribunal finding no evidence of wilful evasion. Ultimately, the penalty imposed on the appellant was deleted, emphasizing the absence of fraud or misrepresentation. Case-Laws Service Tax Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404298