https://www.taxtmi.com/caselaws?id=434914 The court partially allowed the petition, quashing the Order-in-Original and directing reconsideration by the first respondent. The petitioner's real estate development activities were contested as taxable services under the Finance Act, 1994, due to short-declared value and underpaid service tax. The court emphasized the necessity of examining each transaction separately to accurately determine tax liability, highlighting the importance of comprehensive evaluation before imposing tax obligations. The case was remanded for further adjudication, stressing the need for detailed scrutiny in assessing taxable services. en-us Fri, 10 Feb 2023 00:00:00 +0530 Tue, 07 Mar 2023 11:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434914 The court partially allowed the petition, quashing the Order-in-Original and directing reconsideration by the first respondent. The petitioner's real estate development activities were contested as taxable services under the Finance Act, 1994, due to short-declared value and underpaid service tax. The court emphasized the necessity of examining each transaction separately to accurately determine tax liability, highlighting the importance of comprehensive evaluation before imposing tax obligations. The case was remanded for further adjudication, stressing the need for detailed scrutiny in assessing taxable services. Case-Laws Service Tax Fri, 10 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434914