https://www.taxtmi.com/caselaws?id=35010 The tribunal allowed the stay petition in a case concerning service tax liability on construction services under Notification No. 1/2006-ST. It emphasized assessing each service contract independently for abatement eligibility based on Cenvat credit availed on raw material. The decision highlighted the distinction between tax liability on services provided and the provider, supporting the appellant's argument for independent evaluation of each contract for abatement eligibility. The tribunal's ruling favored the appellant's interpretation of the notification, indicating a supportive stance towards their contentions. en-us Mon, 15 Jun 2009 00:00:00 +0530 Sat, 06 Mar 2010 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35010 The tribunal allowed the stay petition in a case concerning service tax liability on construction services under Notification No. 1/2006-ST. It emphasized assessing each service contract independently for abatement eligibility based on Cenvat credit availed on raw material. The decision highlighted the distinction between tax liability on services provided and the provider, supporting the appellant's argument for independent evaluation of each contract for abatement eligibility. The tribunal's ruling favored the appellant's interpretation of the notification, indicating a supportive stance towards their contentions. Case-Laws Service Tax Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35010