The court ruled non-payment of tax for construction services. Services to educational premises exempt, but not for appellant. Penalties upheld.

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....The case involved non-payment of service tax for construction services. The Tribunal held that construction for educational premises was exempt, but the appellant's services didn't qualify. Exemption was rejected for services to a trust unless for charitable causes. Lack of evidence led to demand confirmation for toll plaza construction. Challenges to tax computation, time limit extension, and penalties were dismissed. Penalties were justified for contraventions, including failure to register and pay tax on time. Interest and late filing fees were upheld. The appeal was dismissed.....