https://www.taxtmi.com/caselaws?id=753409 CESTAT Chennai held that service tax demand on construction services for educational institutions was unsustainable for the period prior to 01.07.2012, following Board Circular dated 17.09.2004 which exempted educational construction from commercial construction tax. For the period 01.07.2012 to 31.03.2013, the demand was upheld as the appellant had registered under WCS and paid tax before adjudication. However, penalty under Section 78 was set aside due to no willful suppression, while penalty under Section 77 was maintained. The appeal was partly allowed with demand, interest and penalties set aside for pre-July 2012 period. en-us Wed, 29 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 08:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753409 CESTAT Chennai held that service tax demand on construction services for educational institutions was unsustainable for the period prior to 01.07.2012, following Board Circular dated 17.09.2004 which exempted educational construction from commercial construction tax. For the period 01.07.2012 to 31.03.2013, the demand was upheld as the appellant had registered under WCS and paid tax before adjudication. However, penalty under Section 78 was set aside due to no willful suppression, while penalty under Section 77 was maintained. The appeal was partly allowed with demand, interest and penalties set aside for pre-July 2012 period. Case-Laws Service Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753409