https://www.taxtmi.com/caselaws?id=222099 The Tribunal granted the appellant's request for waiver of pre-deposit of a substantial service tax amount, noting errors in the calculation by the Commissioner. The Tribunal emphasized that service tax should be based on actual amounts received and allowed the deduction of the value of goods involved in the services. Additionally, the denial of benefits under Notification No. 12/2003 was found unjustified for a specific period. The Tribunal clarified that contracts treated as works contracts for VAT should also be considered as works contracts for service tax, providing clarity on the correct application of service tax rules and eligibility for specific notifications and categories. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 10 Apr 2013 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222099 The Tribunal granted the appellant's request for waiver of pre-deposit of a substantial service tax amount, noting errors in the calculation by the Commissioner. The Tribunal emphasized that service tax should be based on actual amounts received and allowed the deduction of the value of goods involved in the services. Additionally, the denial of benefits under Notification No. 12/2003 was found unjustified for a specific period. The Tribunal clarified that contracts treated as works contracts for VAT should also be considered as works contracts for service tax, providing clarity on the correct application of service tax rules and eligibility for specific notifications and categories. Case-Laws Service Tax Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222099