https://www.taxtmi.com/caselaws?id=437439 The appellant, a civil contractor, was found liable to pay Service Tax under 'works contract service' from 01.06.2007 and for cleaning activities provided from April 2005 to March 2009. The demand for Service Tax under 'construction service' and 'commercial or industrial construction service' up to 31.05.2007 was set aside. The Tribunal upheld the extended period of limitation and imposed penalties under Sections 77 and 78 of the Finance Act, 1994. The appeal was partly allowed, with the appellant required to pay Service Tax under specified categories, interest, and penalties. en-us Wed, 03 May 2023 00:00:00 +0530 Sat, 06 May 2023 10:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437439 The appellant, a civil contractor, was found liable to pay Service Tax under 'works contract service' from 01.06.2007 and for cleaning activities provided from April 2005 to March 2009. The demand for Service Tax under 'construction service' and 'commercial or industrial construction service' up to 31.05.2007 was set aside. The Tribunal upheld the extended period of limitation and imposed penalties under Sections 77 and 78 of the Finance Act, 1994. The appeal was partly allowed, with the appellant required to pay Service Tax under specified categories, interest, and penalties. Case-Laws Service Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437439