https://www.taxtmi.com/caselaws?id=443520 The Tribunal confirmed the service tax demand for Business Auxiliary Service, GTA Service, and Construction Service from June 1, 2007 onwards, amounting to Rs. 22,70,491, with adjustments for the amount already paid by the appellant. No service tax was found payable on construction services before June 1, 2007. The Tribunal ruled against imposing a penalty under Section 76 of the Act on the appellant, considering the circumstances. The Revenue's appeal was dismissed, and the appellant's appeal was disposed of, with any excess amount to be refunded within 30 days. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 25 Sep 2023 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443520 The Tribunal confirmed the service tax demand for Business Auxiliary Service, GTA Service, and Construction Service from June 1, 2007 onwards, amounting to Rs. 22,70,491, with adjustments for the amount already paid by the appellant. No service tax was found payable on construction services before June 1, 2007. The Tribunal ruled against imposing a penalty under Section 76 of the Act on the appellant, considering the circumstances. The Revenue's appeal was dismissed, and the appellant's appeal was disposed of, with any excess amount to be refunded within 30 days. Case-Laws Service Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443520