https://www.taxtmi.com/caselaws?id=249412 Service tax on construction-related activities cannot be assessed merely on the gross amount charged without examining the statutory reliefs applicable for the relevant period. For the period before 01.06.2007, the demand had to be tested against eligibility for Notification No. 1/2006-ST exemption and related abatement. For the period from 01.06.2007 onwards, the liability had to be reconsidered in light of classification as works contract service, exclusion of the value of goods under Rule 2A, and possible coverage under the composition scheme. The adjudication was therefore found unsustainable without fresh consideration of these statutory requirements. en-us Tue, 22 Apr 2014 00:00:00 +0530 Sat, 12 Jul 2014 21:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249412 Service tax on construction-related activities cannot be assessed merely on the gross amount charged without examining the statutory reliefs applicable for the relevant period. For the period before 01.06.2007, the demand had to be tested against eligibility for Notification No. 1/2006-ST exemption and related abatement. For the period from 01.06.2007 onwards, the liability had to be reconsidered in light of classification as works contract service, exclusion of the value of goods under Rule 2A, and possible coverage under the composition scheme. The adjudication was therefore found unsustainable without fresh consideration of these statutory requirements. Case-Laws Service Tax Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249412