https://www.taxtmi.com/caselaws?id=781554 CESTAT-All. (AT) held the appellant liable for service tax on construction of a community centre provided to the public for prescribed charges, upholding demand for Construction Services; admitted demands for Erection, Commission & Installation, Business Auxiliary and GTA Services (with interest) were sustained. The tribunal confirmed penalty under s.78 to the extent exceeding tax paid with interest before the SCN and upheld penalty under s.77 for failure to amend/file ST-3. A claimed Rs.1,64,469 allegedly paid by the service recipient remained unverified; the demand may be dropped if verified. Appeal allowed in part. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781554 CESTAT-All. (AT) held the appellant liable for service tax on construction of a community centre provided to the public for prescribed charges, upholding demand for Construction Services; admitted demands for Erection, Commission & Installation, Business Auxiliary and GTA Services (with interest) were sustained. The tribunal confirmed penalty under s.78 to the extent exceeding tax paid with interest before the SCN and upheld penalty under s.77 for failure to amend/file ST-3. A claimed Rs.1,64,469 allegedly paid by the service recipient remained unverified; the demand may be dropped if verified. Appeal allowed in part. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781554