https://www.taxtmi.com/caselaws?id=30647 The appeal was allowed as the Tribunal waived the pre-deposit of service tax and penalties, finding merit in the applicant's case due to the contractor already paying the service tax. The inclusion of land value in service tax assessment was disputed, with the Tribunal noting the contractor's prior payment of service tax. The impugned order was set aside, and the appeal was remanded for a decision on merits, emphasizing the importance of proper consideration of the issues. en-us Fri, 09 May 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30647 The appeal was allowed as the Tribunal waived the pre-deposit of service tax and penalties, finding merit in the applicant's case due to the contractor already paying the service tax. The inclusion of land value in service tax assessment was disputed, with the Tribunal noting the contractor's prior payment of service tax. The impugned order was set aside, and the appeal was remanded for a decision on merits, emphasizing the importance of proper consideration of the issues. Case-Laws Service Tax Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30647