https://www.taxtmi.com/caselaws?id=75193 CESTAT, MUMBAI - AT set aside the demand of service tax and penalties relating to works-contract/ commercial or industrial construction services rendered by the appellant as sub-contractor for 1-3-2006 to 31-12-2006 and remanded for fresh adjudication. The adjudicating authority must give the appellant an opportunity to adduce evidence and be heard; if the main contractor paid service tax for the same period there is no liability for the appellant, but if not the appellant may be held liable subject to consideration of abatement under Notification 1/2006 ST. Demand relating to transactions with another principal was also set aside. en-us Fri, 28 Aug 2009 00:00:00 +0530 Wed, 12 Nov 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75193 CESTAT, MUMBAI - AT set aside the demand of service tax and penalties relating to works-contract/ commercial or industrial construction services rendered by the appellant as sub-contractor for 1-3-2006 to 31-12-2006 and remanded for fresh adjudication. The adjudicating authority must give the appellant an opportunity to adduce evidence and be heard; if the main contractor paid service tax for the same period there is no liability for the appellant, but if not the appellant may be held liable subject to consideration of abatement under Notification 1/2006 ST. Demand relating to transactions with another principal was also set aside. Case-Laws Service Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75193