https://www.taxtmi.com/caselaws?id=421882 The Tribunal ruled in favor of the Appellant on various issues related to Service Tax liabilities. The Appellant was found not liable to pay Service Tax under "Construction of Complex Service" for the relevant period. Consequently, they were not eligible to avail CENVAT Credit. The demand for Service Tax under the reverse charge mechanism for technical services received from foreign persons was set aside. The Tribunal also addressed the applicability of specific sections of the Central Excise Act and Finance Act, setting aside certain demands and penalties. Ultimately, the appeal was allowed in part, with specific demands upheld or set aside as detailed in the conclusion. en-us Fri, 22 Apr 2022 00:00:00 +0530 Mon, 31 Oct 2022 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421882 The Tribunal ruled in favor of the Appellant on various issues related to Service Tax liabilities. The Appellant was found not liable to pay Service Tax under "Construction of Complex Service" for the relevant period. Consequently, they were not eligible to avail CENVAT Credit. The demand for Service Tax under the reverse charge mechanism for technical services received from foreign persons was set aside. The Tribunal also addressed the applicability of specific sections of the Central Excise Act and Finance Act, setting aside certain demands and penalties. Ultimately, the appeal was allowed in part, with specific demands upheld or set aside as detailed in the conclusion. Case-Laws Service Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421882