https://www.taxtmi.com/caselaws?id=434628 The Tribunal ruled in favor of the appellant, setting aside the service tax demand under commercial or industrial construction services and emphasizing proper classification under works contract services. They held that the sub-contractor was not liable for service tax due to the main contractor's payment, rejecting penalties and interest. The Tribunal highlighted evolving interpretations on sub-contractor liability and limitations on penalties, ultimately allowing the appeal with consequential reliefs. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 01 Mar 2023 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434628 The Tribunal ruled in favor of the appellant, setting aside the service tax demand under commercial or industrial construction services and emphasizing proper classification under works contract services. They held that the sub-contractor was not liable for service tax due to the main contractor's payment, rejecting penalties and interest. The Tribunal highlighted evolving interpretations on sub-contractor liability and limitations on penalties, ultimately allowing the appeal with consequential reliefs. Case-Laws Service Tax Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434628