https://www.taxtmi.com/caselaws?id=450860 The appellate authority set aside the lower authority's decision regarding the short levy of service tax on Manpower Supply Services and Works Contract Services under the Reverse Charge Mechanism for the appellant engaged in electricity transmission. The court remanded the matter for a fresh assessment, excluding the labour cess component from the tax calculation. The judgment emphasized recalculating the demand, considering statutory levies, and ensuring compliance with Section 67(2) of the Finance Act. The appellant was granted a reasonable opportunity to present their case, with the demand for interest and penalty being set aside. en-us Wed, 13 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450860 The appellate authority set aside the lower authority's decision regarding the short levy of service tax on Manpower Supply Services and Works Contract Services under the Reverse Charge Mechanism for the appellant engaged in electricity transmission. The court remanded the matter for a fresh assessment, excluding the labour cess component from the tax calculation. The judgment emphasized recalculating the demand, considering statutory levies, and ensuring compliance with Section 67(2) of the Finance Act. The appellant was granted a reasonable opportunity to present their case, with the demand for interest and penalty being set aside. Case-Laws Service Tax Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450860