https://www.taxtmi.com/caselaws?id=773483 The Tribunal allowed the appellant's appeal against service tax demand under commercial or industrial construction services. The Tribunal held that appellant's services constituted works contracts, which are distinct from and cannot be taxed under commercial or industrial construction services. The extended limitation period under Section 73 was improperly invoked as appellant's delay in payment was due to hospitalization following severe accident, constituting reasonable cause. Penalties under Sections 76, 77, and 78 were set aside since appellant showed tax liability in books and paid tax with interest before show cause notice issuance. Services to Power Grid Corporation and Mayor World School were deemed non-taxable as they involved residential and educational constructions respectively. The impugned order was set aside with consequential relief. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773483 The Tribunal allowed the appellant's appeal against service tax demand under commercial or industrial construction services. The Tribunal held that appellant's services constituted works contracts, which are distinct from and cannot be taxed under commercial or industrial construction services. The extended limitation period under Section 73 was improperly invoked as appellant's delay in payment was due to hospitalization following severe accident, constituting reasonable cause. Penalties under Sections 76, 77, and 78 were set aside since appellant showed tax liability in books and paid tax with interest before show cause notice issuance. Services to Power Grid Corporation and Mayor World School were deemed non-taxable as they involved residential and educational constructions respectively. The impugned order was set aside with consequential relief. Case-Laws Service Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773483