https://www.taxtmi.com/caselaws?id=430618 The Appellate Tribunal CESTAT AHMEDABAD pronounced judgment on 21.11.2022, remanding the case for a detailed re-examination. The issues revolved around the correct categorization of services, short payment of service tax, and the inclusion of material costs in the gross value of services. The Tribunal emphasized the necessity of addressing the appellant's claim on limitation and ensuring a fair hearing before issuing a new order. The decision favored the appellant on the non-inclusion of material costs but required further assessment regarding the value of pipes supplied by the service recipient for service tax calculation. en-us Mon, 21 Nov 2022 00:00:00 +0530 Thu, 24 Nov 2022 09:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430618 The Appellate Tribunal CESTAT AHMEDABAD pronounced judgment on 21.11.2022, remanding the case for a detailed re-examination. The issues revolved around the correct categorization of services, short payment of service tax, and the inclusion of material costs in the gross value of services. The Tribunal emphasized the necessity of addressing the appellant's claim on limitation and ensuring a fair hearing before issuing a new order. The decision favored the appellant on the non-inclusion of material costs but required further assessment regarding the value of pipes supplied by the service recipient for service tax calculation. Case-Laws Service Tax Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430618