https://www.taxtmi.com/caselaws?id=263864 The Tribunal remanded the case for fresh adjudication based on a CESTAT judgment, allowing the appellant to argue against the inclusion of the value of free material in service tax calculations and claim benefits for works contract services. The issue of classification under works contract service was deferred for consideration during the new adjudication process. The Tribunal clarified that overlapping periods in Show Cause Notices did not necessarily indicate duplicate demands and permitted the appellant to address this issue in the fresh adjudication. Ultimately, the case was remanded for de novo adjudication to ensure compliance with the CESTAT judgment and proper review of the legal issues. en-us Fri, 10 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263864 The Tribunal remanded the case for fresh adjudication based on a CESTAT judgment, allowing the appellant to argue against the inclusion of the value of free material in service tax calculations and claim benefits for works contract services. The issue of classification under works contract service was deferred for consideration during the new adjudication process. The Tribunal clarified that overlapping periods in Show Cause Notices did not necessarily indicate duplicate demands and permitted the appellant to address this issue in the fresh adjudication. Ultimately, the case was remanded for de novo adjudication to ensure compliance with the CESTAT judgment and proper review of the legal issues. Case-Laws Service Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263864