https://www.taxtmi.com/caselaws?id=383551 The Court dismissed the review petition, emphasizing that the amendment to Rule 2A, which aimed to separately determine the value of land and goods in works contracts, did not apply to the taxable service under Section 65 (105) (zzzh) related to the 'construction of complex.' The Court found the amendment irrelevant to the case, maintaining the original decision's validity and highlighting the specificity of the works contract issue. The review petition was rejected due to the insufficiency of grounds presented, affirming the Court's position on the distinct issues addressed in the original ruling. en-us Mon, 22 Jul 2019 00:00:00 +0530 Tue, 10 Dec 2019 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383551 The Court dismissed the review petition, emphasizing that the amendment to Rule 2A, which aimed to separately determine the value of land and goods in works contracts, did not apply to the taxable service under Section 65 (105) (zzzh) related to the 'construction of complex.' The Court found the amendment irrelevant to the case, maintaining the original decision's validity and highlighting the specificity of the works contract issue. The review petition was rejected due to the insufficiency of grounds presented, affirming the Court's position on the distinct issues addressed in the original ruling. Case-Laws Service Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383551