https://www.taxtmi.com/caselaws?id=447321 The CESTAT Ahmedabad held that scaffolding erection and dismantling services provided by the appellant constitute Erection Installation Commissioning Service, not manpower supply service. Despite incorrect classification by the appellant who claimed 75% abatement, service tax was paid on the entire service - 25% by appellant and 75% by service recipient. The tribunal ruled service tax cannot be demanded twice on the same service regardless of who paid it. Additionally, services provided to SEZ units are exempt from service tax. The demand was also time-barred as no suppression of facts was established against the registered taxpayer filing regular returns. Appeals were allowed and demands set aside. en-us Wed, 20 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447321 The CESTAT Ahmedabad held that scaffolding erection and dismantling services provided by the appellant constitute Erection Installation Commissioning Service, not manpower supply service. Despite incorrect classification by the appellant who claimed 75% abatement, service tax was paid on the entire service - 25% by appellant and 75% by service recipient. The tribunal ruled service tax cannot be demanded twice on the same service regardless of who paid it. Additionally, services provided to SEZ units are exempt from service tax. The demand was also time-barred as no suppression of facts was established against the registered taxpayer filing regular returns. Appeals were allowed and demands set aside. Case-Laws Service Tax Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447321