https://www.taxtmi.com/caselaws?id=190710 Service tax demands were found to require fresh examination where the record showed possible verification gaps in the assessee's tax payments and supporting challans, and where key receipts had not been properly analysed. Amounts collected toward employees' ESIC and provident fund contributions were treated as outside service tax on the facts noted. Work for Military Engineering Services relating to non-commercial defence buildings was recorded as not falling within the levy, and toll collection and cleaning services for a municipal corporation were treated as outside manpower supply service. Non-receipt of consideration was also a relevant exclusion. The matter was remanded for reconsideration after allowing production of supporting documents, with pre-deposit imposed for stay of recovery of the balance. en-us Fri, 22 Mar 2013 00:00:00 +0530 Thu, 23 Feb 2017 14:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190710 Service tax demands were found to require fresh examination where the record showed possible verification gaps in the assessee's tax payments and supporting challans, and where key receipts had not been properly analysed. Amounts collected toward employees' ESIC and provident fund contributions were treated as outside service tax on the facts noted. Work for Military Engineering Services relating to non-commercial defence buildings was recorded as not falling within the levy, and toll collection and cleaning services for a municipal corporation were treated as outside manpower supply service. Non-receipt of consideration was also a relevant exclusion. The matter was remanded for reconsideration after allowing production of supporting documents, with pre-deposit imposed for stay of recovery of the balance. Case-Laws Service Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190710