https://www.taxtmi.com/caselaws?id=404401 Material exemption entries under Notification No. 25/2012-ST for works relating to canals, roads and railways were not properly examined at the adjudication stage, so the service tax demand was sent back for fresh consideration. The Tribunal also noted that the contention on services provided to Government through a subcontractor, supported by a cited precedent not placed before the original authority, required reconsideration. The impugned order was set aside and all issues, including exemption eligibility and liability, were left open for decision afresh. en-us Mon, 15 Feb 2021 00:00:00 +0530 Tue, 23 Feb 2021 09:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404401 Material exemption entries under Notification No. 25/2012-ST for works relating to canals, roads and railways were not properly examined at the adjudication stage, so the service tax demand was sent back for fresh consideration. The Tribunal also noted that the contention on services provided to Government through a subcontractor, supported by a cited precedent not placed before the original authority, required reconsideration. The impugned order was set aside and all issues, including exemption eligibility and liability, were left open for decision afresh. Case-Laws Service Tax Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404401