https://www.taxtmi.com/caselaws?id=375405 A composite construction contract involving both material and labour may qualify for abatement under Notification No. 01/2006, but entitlement depends on verification of the contractual terms and supporting records. The record also indicated that service tax may have been paid before the show cause notice, yet the exact linkage of that payment to the disputed liability required fresh examination before any adjustment could be made. The tax adjustment question and the related penalty issue therefore needed reconsideration on verification, and the matter was remitted for de novo adjudication. en-us Tue, 13 Nov 2018 00:00:00 +0530 Tue, 19 Feb 2019 07:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375405 A composite construction contract involving both material and labour may qualify for abatement under Notification No. 01/2006, but entitlement depends on verification of the contractual terms and supporting records. The record also indicated that service tax may have been paid before the show cause notice, yet the exact linkage of that payment to the disputed liability required fresh examination before any adjustment could be made. The tax adjustment question and the related penalty issue therefore needed reconsideration on verification, and the matter was remitted for de novo adjudication. Case-Laws Service Tax Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375405