https://www.taxtmi.com/caselaws?id=325390 The Tribunal granted the appellant's request to submit additional legal submissions under CESTAT Rules. An appeal against a service tax demand of Rs. 2,15,40,896 was based on service nature, failure to declare material value, and abatement inapplicability. The appellant argued the non-payment of service tax pre-01/06/2007 under works contracts, citing the Larsen & Toubro Ltd. case. The Tribunal ordered a re-computation of demand considering the Supreme Court judgment and new works contract rules. No service tax was deemed payable pre-01/06/2007 for works contracts, with a remand for demand and penalty reassessment post that date. en-us Thu, 03 Dec 2015 00:00:00 +0530 Fri, 18 Mar 2016 08:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325390 The Tribunal granted the appellant's request to submit additional legal submissions under CESTAT Rules. An appeal against a service tax demand of Rs. 2,15,40,896 was based on service nature, failure to declare material value, and abatement inapplicability. The appellant argued the non-payment of service tax pre-01/06/2007 under works contracts, citing the Larsen & Toubro Ltd. case. The Tribunal ordered a re-computation of demand considering the Supreme Court judgment and new works contract rules. No service tax was deemed payable pre-01/06/2007 for works contracts, with a remand for demand and penalty reassessment post that date. Case-Laws Service Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325390