https://www.taxtmi.com/caselaws?id=379333 The appeal was allowed by remanding the case to the original authority for reevaluation regarding the non-payment of service tax on works contract services. The appellant's claim for 50% abatement of service tax liability under Notification No. 30/2012-ST was considered, emphasizing the need for a fresh examination of eligibility for the exemption notification. The decision highlighted the importance of adhering to due process and principles of natural justice in determining service tax liability and penalties under the Finance Act, 1994. en-us Tue, 12 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 09:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379333 The appeal was allowed by remanding the case to the original authority for reevaluation regarding the non-payment of service tax on works contract services. The appellant's claim for 50% abatement of service tax liability under Notification No. 30/2012-ST was considered, emphasizing the need for a fresh examination of eligibility for the exemption notification. The decision highlighted the importance of adhering to due process and principles of natural justice in determining service tax liability and penalties under the Finance Act, 1994. Case-Laws Service Tax Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379333