https://www.taxtmi.com/caselaws?id=393057 The appellant, a contractor, successfully contested a service tax demand on gross turnover without deducting the material utilized in the contract. The Commissioner (Appeals) remanded the matter for re-quantification of tax liability, allowing deduction for the material component. The Tribunal emphasized the need to consider the material component, leading to the setting aside of the impugned order. The appellant was granted cum tax benefit and turnover entitlement, with penalties under Sections 76, 77, and 78 reduced or eliminated due to the absence of deliberate default. The appeal was allowed for re-determination of tax liability, ensuring a fair assessment based on material components and sales tax assessment orders. en-us Mon, 13 Jan 2020 00:00:00 +0530 Thu, 05 Mar 2020 10:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393057 The appellant, a contractor, successfully contested a service tax demand on gross turnover without deducting the material utilized in the contract. The Commissioner (Appeals) remanded the matter for re-quantification of tax liability, allowing deduction for the material component. The Tribunal emphasized the need to consider the material component, leading to the setting aside of the impugned order. The appellant was granted cum tax benefit and turnover entitlement, with penalties under Sections 76, 77, and 78 reduced or eliminated due to the absence of deliberate default. The appeal was allowed for re-determination of tax liability, ensuring a fair assessment based on material components and sales tax assessment orders. Case-Laws Service Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393057