Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
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Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient. Demand on reimbursable expenditure for diesel procurement set aside being reimbursements not taxable. Double demand on advances received and later included in final bill value set aside. Demand on supply of materials where CST paid set aside being pure supply. Demand on road works set aside as construction of public roads exempted. Demand on commission retained on back-to-back contracts set aside as not covered under Business Auxiliary Service. Demand on railway works set aside as service tax already paid. Double demand on erection, commissioning and testing set aside. Demand on lump sum compensation paid and reimbursed set aside as not related to taxable service. Double demand on advances adjusted in bills set aside. Demand on hiring of additional dumpers set aside as service tax not collected. Demand treating services as Works Contract Service partly allowed 60% abatement. Demand for extended period set aside being time-barred. CENVAT credit demand for 2013-14 and 2014-15 set aside being time-barred. Balance credit demand remanded for verification. Extended period not invokable as Revenue aware of facts. Demand of service tax collected but not paid for 2015-16 to be verified and paid. Penalties.