https://www.taxtmi.com/caselaws?id=440747 The tribunal modified the impugned order, ruling in favor of the appellant. The demand under Commercial or Industrial Construction Services was deemed unsustainable due to discrepancies in the show cause notice. Additionally, the demand for Service Tax on works contract services for the period 2005-06 was rejected based on legal precedent. The demand under Renting of Immovable Property Services was set aside due to lack of evidence of intent to evade payment. Consequently, the appeal was allowed, and the impugned order was modified in favor of the appellant. en-us Mon, 24 Jul 2023 00:00:00 +0530 Wed, 26 Jul 2023 08:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440747 The tribunal modified the impugned order, ruling in favor of the appellant. The demand under Commercial or Industrial Construction Services was deemed unsustainable due to discrepancies in the show cause notice. Additionally, the demand for Service Tax on works contract services for the period 2005-06 was rejected based on legal precedent. The demand under Renting of Immovable Property Services was set aside due to lack of evidence of intent to evade payment. Consequently, the appeal was allowed, and the impugned order was modified in favor of the appellant. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440747