https://www.taxtmi.com/caselaws?id=364483 The Appellate Tribunal CESTAT ALLAHABAD confirmed a demand of approximately &8377;1.68 Crores for taxable services of fabrication and erection of steel structurals. The appellant's argument on engaging in manufacturing activities was rejected, and the Revenue's contention on separate services, service tax liability, and limitation period was upheld. The Tribunal remanded the case for a fresh decision based on precedent, noting revenue neutrality due to the main contractor discharging the tax liability. The demand was found barred by limitation due to the appellant's illiteracy and lack of record-keeping not showing malafide intent, leading to the impugned order being set aside for denovo adjudication by the Commissioner. en-us Tue, 19 Jun 2018 00:00:00 +0530 Tue, 31 Jul 2018 07:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364483 The Appellate Tribunal CESTAT ALLAHABAD confirmed a demand of approximately &8377;1.68 Crores for taxable services of fabrication and erection of steel structurals. The appellant's argument on engaging in manufacturing activities was rejected, and the Revenue's contention on separate services, service tax liability, and limitation period was upheld. The Tribunal remanded the case for a fresh decision based on precedent, noting revenue neutrality due to the main contractor discharging the tax liability. The demand was found barred by limitation due to the appellant's illiteracy and lack of record-keeping not showing malafide intent, leading to the impugned order being set aside for denovo adjudication by the Commissioner. Case-Laws Service Tax Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364483