https://www.taxtmi.com/caselaws?id=263444 The Tribunal granted a waiver of pre-deposit for outstanding duty, interest, and penalty despite a demand confirmation and penalty imposition under Section 78 of the Finance Act, 1994. The dispute centered on the classification of service under works contract service and denial of exemption under Notification No.12/2003-ST, with the appellants arguing against reclassification based on the determination of goods' value in the contract. The Tribunal found the order for classification and imposition of the composition scheme unjustified, remanding the matter for re-verification by the adjudicating authority within three months. en-us Mon, 09 Jun 2014 00:00:00 +0530 Wed, 02 Sep 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263444 The Tribunal granted a waiver of pre-deposit for outstanding duty, interest, and penalty despite a demand confirmation and penalty imposition under Section 78 of the Finance Act, 1994. The dispute centered on the classification of service under works contract service and denial of exemption under Notification No.12/2003-ST, with the appellants arguing against reclassification based on the determination of goods' value in the contract. The Tribunal found the order for classification and imposition of the composition scheme unjustified, remanding the matter for re-verification by the adjudicating authority within three months. Case-Laws Service Tax Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263444