https://www.taxtmi.com/caselaws?id=386420 The Tribunal dismissed the Department's appeal against the Commissioner's order confirming service tax demand, interest, and penalties in a works contract service case. The Tribunal upheld the decision of the lower authority, citing the Apex Court's judgment in Bhayana Builders, which clarified that free supplies should not be included in the total taxable value for service tax liability. Despite the absence of representation from the respondent, the Tribunal based its decision on the Department's arguments and emphasized adherence to legal precedent in determining service tax liability for works contract services. en-us Mon, 17 Jun 2019 00:00:00 +0530 Sat, 28 Sep 2019 07:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386420 The Tribunal dismissed the Department's appeal against the Commissioner's order confirming service tax demand, interest, and penalties in a works contract service case. The Tribunal upheld the decision of the lower authority, citing the Apex Court's judgment in Bhayana Builders, which clarified that free supplies should not be included in the total taxable value for service tax liability. Despite the absence of representation from the respondent, the Tribunal based its decision on the Department's arguments and emphasized adherence to legal precedent in determining service tax liability for works contract services. Case-Laws Service Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386420