https://www.taxtmi.com/highlights?id=93643 The CESTAT partly allowed the appeal. The Tribunal held that preferential location charges formed part of the construction service and are eligible for abatement, setting aside a demand of Rs.37,89,467. A demand of Rs.13,15,163 for service tax on commission/consultancy income was confirmed (net payable subject to adjustment against Rs.65 lakh paid during investigation), with interest and 10% penalty leviable thereon. Demands of Rs.19.65 lakh (reverse charge) and Rs.52.99 lakh (period 01-07-2010 to 31-03-2012) were set aside as revenue-neutral or time-barred; invocation of extended limitation was rejected. Penalties against the directors under Sections 78A and 77(1)(c)(3) were vacated. Appeal allowed in part. en-us Wed, 29 Oct 2025 08:16:37 +0530 Wed, 29 Oct 2025 08:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93643 The CESTAT partly allowed the appeal. The Tribunal held that preferential location charges formed part of the construction service and are eligible for abatement, setting aside a demand of Rs.37,89,467. A demand of Rs.13,15,163 for service tax on commission/consultancy income was confirmed (net payable subject to adjustment against Rs.65 lakh paid during investigation), with interest and 10% penalty leviable thereon. Demands of Rs.19.65 lakh (reverse charge) and Rs.52.99 lakh (period 01-07-2010 to 31-03-2012) were set aside as revenue-neutral or time-barred; invocation of extended limitation was rejected. Penalties against the directors under Sections 78A and 77(1)(c)(3) were vacated. Appeal allowed in part. Highlights Service Tax Wed, 29 Oct 2025 08:16:37 +0530 https://www.taxtmi.com/highlights?id=93643