https://www.taxtmi.com/caselaws?id=349247 The judgment confirmed the demand for service tax on various services including repairs and maintenance, supply of tangible goods, goods transport agency, manpower supply, and site formation services. The demand for repair and maintenance services for roads was set aside due to an exemption under Section 97 of the Finance Act, 1994. Liability for other services was upheld as the appellant did not contest them. The taxability of construction services for an APMC market was remanded for further consideration, while the demand for construction of a sports complex/stadium was set aside. The subcontractor's liability for service tax on site formation services was confirmed, and the appeal was partly allowed with interest and penalties imposed. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 06 Nov 2017 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349247 The judgment confirmed the demand for service tax on various services including repairs and maintenance, supply of tangible goods, goods transport agency, manpower supply, and site formation services. The demand for repair and maintenance services for roads was set aside due to an exemption under Section 97 of the Finance Act, 1994. Liability for other services was upheld as the appellant did not contest them. The taxability of construction services for an APMC market was remanded for further consideration, while the demand for construction of a sports complex/stadium was set aside. The subcontractor's liability for service tax on site formation services was confirmed, and the appeal was partly allowed with interest and penalties imposed. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349247