https://www.taxtmi.com/caselaws?id=444098 The Tribunal upheld the classification of services as "Maintenance and Repairs," denying abatement under Notification No.24/2012 for works contracts. The appellant's reliance on Reverse Charge Mechanism payments was dismissed due to lack of evidence, leading to the confirmation of the demand for service tax, interest, and penalties. Consequently, the appeal challenging the Order-in-Appeal passed by the Commissioner of Customs (Appeals) regarding service tax liabilities and penalties was dismissed. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 10 Oct 2023 08:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444098 The Tribunal upheld the classification of services as "Maintenance and Repairs," denying abatement under Notification No.24/2012 for works contracts. The appellant's reliance on Reverse Charge Mechanism payments was dismissed due to lack of evidence, leading to the confirmation of the demand for service tax, interest, and penalties. Consequently, the appeal challenging the Order-in-Appeal passed by the Commissioner of Customs (Appeals) regarding service tax liabilities and penalties was dismissed. Case-Laws Service Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444098