https://www.taxtmi.com/caselaws?id=378813 The Tribunal allowed the appeals by remanding the case back to the Adjudicating Authority for a fresh examination of the work orders to determine Service Tax liabilities. The Tribunal emphasized the application of legal precedents, particularly the Supreme Court decision in CCE & CX, Kerala vs. Larsen and Toubro Ltd., regarding the taxability of works contracts. It directed a denovo decision considering the nature of the contracts and the liability of subcontractors, in line with established legal principles and relevant circulars by CBEC. en-us Tue, 08 Jan 2019 00:00:00 +0530 Tue, 23 Apr 2019 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378813 The Tribunal allowed the appeals by remanding the case back to the Adjudicating Authority for a fresh examination of the work orders to determine Service Tax liabilities. The Tribunal emphasized the application of legal precedents, particularly the Supreme Court decision in CCE & CX, Kerala vs. Larsen and Toubro Ltd., regarding the taxability of works contracts. It directed a denovo decision considering the nature of the contracts and the liability of subcontractors, in line with established legal principles and relevant circulars by CBEC. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378813