https://www.taxtmi.com/caselaws?id=418871 The appeal was partly allowed and partly remanded. The demand for 'Works Contract' prior to 01.07.2012 was set aside as it could not be sustained under 'Commercial or Industrial Construction Service'. The demand for the period post-2012 and the sole labor contract for the period prior to 2012 were remanded to the Commissioner for reassessment. All penalties were set aside. The Tribunal directed the Adjudicating Authority to pass a reasoned order after verifying the appellant's records. en-us Wed, 23 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 05:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418871 The appeal was partly allowed and partly remanded. The demand for 'Works Contract' prior to 01.07.2012 was set aside as it could not be sustained under 'Commercial or Industrial Construction Service'. The demand for the period post-2012 and the sole labor contract for the period prior to 2012 were remanded to the Commissioner for reassessment. All penalties were set aside. The Tribunal directed the Adjudicating Authority to pass a reasoned order after verifying the appellant's records. Case-Laws Service Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418871