https://www.taxtmi.com/caselaws?id=759552 CESTAT Kolkata remanded the matter regarding commercial or industrial construction service tax demand, allowing the appellant to prove material usage for Notification No. 01/2006-S.T benefit eligibility. The tribunal restricted the demand to normal limitation period, finding no suppression of facts with intent to evade tax. Service tax demands under Technical Testing and Analysis service and Consulting Engineer Service were upheld as uncontested by the appellant, but penalties were set aside due to lack of evidence showing intentional suppression. en-us Thu, 03 Oct 2024 00:00:00 +0530 Fri, 04 Oct 2024 08:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759552 CESTAT Kolkata remanded the matter regarding commercial or industrial construction service tax demand, allowing the appellant to prove material usage for Notification No. 01/2006-S.T benefit eligibility. The tribunal restricted the demand to normal limitation period, finding no suppression of facts with intent to evade tax. Service tax demands under Technical Testing and Analysis service and Consulting Engineer Service were upheld as uncontested by the appellant, but penalties were set aside due to lack of evidence showing intentional suppression. Case-Laws Service Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759552