https://www.taxtmi.com/caselaws?id=248998 Service tax exposure for maintenance and repair work on immovable property before 16.06.2005 required fresh factual verification because the record did not clearly establish the nature and timing of the services, and part of the demand related to a later taxable period. Sub-contractor liability for services rendered before 23.08.2007 also required de novo examination, as taxability depended on whether the main contractor had already discharged tax on the full contract value and on the precise service period. Both issues were remanded for reconsideration by the adjudicating authority after hearing the appellant and limited pre-deposit. en-us Mon, 23 Jun 2014 00:00:00 +0530 Tue, 01 Jul 2014 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248998 Service tax exposure for maintenance and repair work on immovable property before 16.06.2005 required fresh factual verification because the record did not clearly establish the nature and timing of the services, and part of the demand related to a later taxable period. Sub-contractor liability for services rendered before 23.08.2007 also required de novo examination, as taxability depended on whether the main contractor had already discharged tax on the full contract value and on the precise service period. Both issues were remanded for reconsideration by the adjudicating authority after hearing the appellant and limited pre-deposit. Case-Laws Service Tax Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248998