https://www.taxtmi.com/caselaws?id=379421 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for review of documents supporting the supply of materials in the construction contract. If proven that the contract involved both materials and labor, the demand under the Residential Complex Service category would not be upheld. No penalty was imposed under the Finance Act, 1994, due to the ongoing litigation. The decision emphasized the importance of fair adjudication and providing the appellants with an opportunity to substantiate their claims. en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 17:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379421 The Tribunal allowed the appeal by remanding the matter to the adjudicating authority for review of documents supporting the supply of materials in the construction contract. If proven that the contract involved both materials and labor, the demand under the Residential Complex Service category would not be upheld. No penalty was imposed under the Finance Act, 1994, due to the ongoing litigation. The decision emphasized the importance of fair adjudication and providing the appellants with an opportunity to substantiate their claims. Case-Laws Service Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379421