https://www.taxtmi.com/caselaws?id=448764 CESTAT Ahmedabad remanded a service tax case involving works contract services for BRTS bus shelters and Gujarat University construction projects. The appellant failed to register, assess tax, file returns, and pay service tax under Section 68 and Rule 6 of Service Tax Rules, 1994. The Commissioner found services covered under works contract but failed to examine exemption eligibility, valuation aspects, and ingredients determining taxability. Additionally, charges of intentional tax evasion lacked concrete evidence and weren't properly examined. The matter was remanded to Commissioner (Appeals) with all issues kept open for proper consideration of exemption, valuation, and evasion charges. en-us Mon, 29 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 08:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448764 CESTAT Ahmedabad remanded a service tax case involving works contract services for BRTS bus shelters and Gujarat University construction projects. The appellant failed to register, assess tax, file returns, and pay service tax under Section 68 and Rule 6 of Service Tax Rules, 1994. The Commissioner found services covered under works contract but failed to examine exemption eligibility, valuation aspects, and ingredients determining taxability. Additionally, charges of intentional tax evasion lacked concrete evidence and weren't properly examined. The matter was remanded to Commissioner (Appeals) with all issues kept open for proper consideration of exemption, valuation, and evasion charges. Case-Laws Service Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448764