https://www.taxtmi.com/caselaws?id=441496 The Tribunal directed the reclassification of services provided by the appellant, emphasizing that services to educational and charitable institutions were not taxable. It held that the cum-tax value should be considered for determining assessable value and ruled that TDS should be included in the taxable value. The Tribunal also addressed specific invoices for rental services and upheld the applicability of extended period for demand and penalties, remanding the matter for redetermination by the adjudicating authority. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441496 The Tribunal directed the reclassification of services provided by the appellant, emphasizing that services to educational and charitable institutions were not taxable. It held that the cum-tax value should be considered for determining assessable value and ruled that TDS should be included in the taxable value. The Tribunal also addressed specific invoices for rental services and upheld the applicability of extended period for demand and penalties, remanding the matter for redetermination by the adjudicating authority. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441496