https://www.taxtmi.com/caselaws?id=207546 The Tribunal remanded the case involving NBCC for reconsideration of the quantum of Service Tax, finding the initial demand inflated. The demand for Service Tax on APR and SAC for business auxiliary services was set aside as their activities were categorized wrongly. The sub-contractors were found to have rendered site formation services, not business auxiliary services. No penalties were imposed on NBCC or the sub-contractors, with the case considered revenue neutral. The Commissioner was instructed to reassess the Service Tax quantum for NBCC, while the demands and penalties on APR and SAC were set aside. en-us Wed, 04 May 2011 00:00:00 +0530 Wed, 28 Dec 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207546 The Tribunal remanded the case involving NBCC for reconsideration of the quantum of Service Tax, finding the initial demand inflated. The demand for Service Tax on APR and SAC for business auxiliary services was set aside as their activities were categorized wrongly. The sub-contractors were found to have rendered site formation services, not business auxiliary services. No penalties were imposed on NBCC or the sub-contractors, with the case considered revenue neutral. The Commissioner was instructed to reassess the Service Tax quantum for NBCC, while the demands and penalties on APR and SAC were set aside. Case-Laws Service Tax Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207546