https://www.taxtmi.com/caselaws?id=246054 The case involved a dispute over a demand for service tax based on balance-sheet figures and work orders. The appellant contested the tax amount, arguing that the balance-sheet figures did not solely pertain to tangible goods services. The Commissioner's reliance on a limited number of work orders was challenged, highlighting the need for a more comprehensive examination. The judgment emphasized the lack of scrutiny of all work orders and statements by the Commissioner, leading to a remand of the matter for detailed reconsideration. The court stressed the importance of re-evaluating transportation charges and business activities before reaching a final decision. en-us Tue, 25 Mar 2014 00:00:00 +0530 Tue, 15 Apr 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246054 The case involved a dispute over a demand for service tax based on balance-sheet figures and work orders. The appellant contested the tax amount, arguing that the balance-sheet figures did not solely pertain to tangible goods services. The Commissioner's reliance on a limited number of work orders was challenged, highlighting the need for a more comprehensive examination. The judgment emphasized the lack of scrutiny of all work orders and statements by the Commissioner, leading to a remand of the matter for detailed reconsideration. The court stressed the importance of re-evaluating transportation charges and business activities before reaching a final decision. Case-Laws Service Tax Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246054