https://www.taxtmi.com/caselaws?id=396688 Under the appellate statute and procedural rules, the Tribunal may permit additional legal grounds and receive additional evidence where the plea is bona fide, legally sustainable, and the opposite party is given a fair hearing. The request to urge that the activity was a works contract was treated as a legal issue not earlier examined and supported by subsequent Supreme Court-recognised legal position; it was therefore allowed, along with other legal grounds including limitation as an elaboration of an existing plea. Leave to expand the appeal and place supporting material on record was accordingly granted. en-us Mon, 27 Jan 2020 00:00:00 +0530 Wed, 17 Feb 2021 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396688 Under the appellate statute and procedural rules, the Tribunal may permit additional legal grounds and receive additional evidence where the plea is bona fide, legally sustainable, and the opposite party is given a fair hearing. The request to urge that the activity was a works contract was treated as a legal issue not earlier examined and supported by subsequent Supreme Court-recognised legal position; it was therefore allowed, along with other legal grounds including limitation as an elaboration of an existing plea. Leave to expand the appeal and place supporting material on record was accordingly granted. Case-Laws Service Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396688