https://www.taxtmi.com/caselaws?id=413043 The Tribunal held that no service tax is payable on the amount of Rs. 5,22,651/- for services provided to Railways in 2015-16. Additionally, no service tax is chargeable on the sale of bricks. Abatement must be allowed on works contract services, and no service tax is applicable to laying underground cables for BSNL. The appellant is entitled to credit for all taxes paid through challans, with a refund of any excess payment and interest. The Adjudicating Authority is directed to recompute the tax liability accordingly. Penalties under Section 76 are set aside, and penalties under Section 77(2) and Rule 7C are reduced. The appeal is allowed, and the appellant is entitled to consequential benefits. en-us Tue, 28 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 08:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413043 The Tribunal held that no service tax is payable on the amount of Rs. 5,22,651/- for services provided to Railways in 2015-16. Additionally, no service tax is chargeable on the sale of bricks. Abatement must be allowed on works contract services, and no service tax is applicable to laying underground cables for BSNL. The appellant is entitled to credit for all taxes paid through challans, with a refund of any excess payment and interest. The Adjudicating Authority is directed to recompute the tax liability accordingly. Penalties under Section 76 are set aside, and penalties under Section 77(2) and Rule 7C are reduced. The appeal is allowed, and the appellant is entitled to consequential benefits. Case-Laws Service Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413043