https://www.taxtmi.com/caselaws?id=437391 The Tribunal partly allowed the appeal by setting aside the Service Tax demand for the period up to 31.05.2007 under 'construction service' and 'commercial or industrial construction service.' However, it upheld the demand under 'works contract service' from 01.06.2007 onwards and for cleaning activity. Penalties under Sections 77 and 78 of the Finance Act, 1994, were also upheld, including a penalty of Rs.5,000/- and an amount equivalent to the Service Tax payable. en-us Wed, 03 May 2023 00:00:00 +0530 Fri, 05 May 2023 08:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437391 The Tribunal partly allowed the appeal by setting aside the Service Tax demand for the period up to 31.05.2007 under 'construction service' and 'commercial or industrial construction service.' However, it upheld the demand under 'works contract service' from 01.06.2007 onwards and for cleaning activity. Penalties under Sections 77 and 78 of the Finance Act, 1994, were also upheld, including a penalty of Rs.5,000/- and an amount equivalent to the Service Tax payable. Case-Laws Service Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437391