https://www.taxtmi.com/caselaws?id=420119 The court remanded the case involving service tax imposition on a proprietorship firm engaged in civil construction activities back to the Principal Commissioner, CGST, Guwahati for a fresh determination. The petitioners were given the chance to provide evidence supporting their non-liability for service tax. The authorities were instructed to issue reasoned orders based on the new determination, with a prohibition on coercive action against the petitioners until a final decision was reached. The writ petition was disposed of with an emphasis on conclusive tax liability determination and fair procedural opportunities for the parties involved. en-us Wed, 23 Mar 2022 00:00:00 +0530 Fri, 21 Oct 2022 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420119 The court remanded the case involving service tax imposition on a proprietorship firm engaged in civil construction activities back to the Principal Commissioner, CGST, Guwahati for a fresh determination. The petitioners were given the chance to provide evidence supporting their non-liability for service tax. The authorities were instructed to issue reasoned orders based on the new determination, with a prohibition on coercive action against the petitioners until a final decision was reached. The writ petition was disposed of with an emphasis on conclusive tax liability determination and fair procedural opportunities for the parties involved. Case-Laws Service Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420119