https://www.taxtmi.com/caselaws?id=442561 The Tribunal allowed the appeal by modifying the order, confirming the demand for BSNL/Port services post 30.06.2012, and setting aside the rest of the demand and penalties. The appellant was found not liable to pay service tax under "Commercial or Industrial Construction Services" until 30.06.2012. The show-cause notice was deemed vague and void ab initio, and the invocation of the extended period of limitation was rejected due to the appellant's regular compliance. Various constructions were deemed non-taxable due to their nature and purpose, leading to the dismissal of penalties on the appellant. en-us Tue, 01 Aug 2023 00:00:00 +0530 Tue, 05 Sep 2023 08:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442561 The Tribunal allowed the appeal by modifying the order, confirming the demand for BSNL/Port services post 30.06.2012, and setting aside the rest of the demand and penalties. The appellant was found not liable to pay service tax under "Commercial or Industrial Construction Services" until 30.06.2012. The show-cause notice was deemed vague and void ab initio, and the invocation of the extended period of limitation was rejected due to the appellant's regular compliance. Various constructions were deemed non-taxable due to their nature and purpose, leading to the dismissal of penalties on the appellant. Case-Laws Service Tax Tue, 01 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442561