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2021 (9) TMI 1176 - AT - Service TaxShort payment of service tax - amount received towards construction of Educational Institutions - period from 01.04.2012 to 30.06.2012 - HELD THAT:- It needs to noted that for the period prior to April 2012, show cause notices were issued to the respondent on the same ground namely that construction for Educational Institutions would be taxable under CICS but the demand raised in the show cause notices were dropped. The Department filed appeals before the Tribunal which appeals were dismissed by the order dated 12.09.2018. When the contention advanced by the Department in the appeal decided on 12.09.2018 has not been accepted and that order has attained finality, the present appeal filed by the Department deserves to be dismissed - Decided against Revenue.
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