https://www.taxtmi.com/caselaws?id=751145 CESTAT Allahabad held that appellant's fire prevention and safety services could not be classified under works contract service, relying on SC precedent in KONE ELEVATOR case. However, the original order failed to determine proper service value after material abatement. Following SC decisions in SAFETY RETREADING COMPANY and related cases, and Notification 12/2003-ST, material value must be excluded from taxable service value. Matter remanded to Original Authority for re-quantification of demand under management, maintenance and repair service category, with interest and penalty determination dependent on corrected taxable value. en-us Tue, 02 Apr 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751145 CESTAT Allahabad held that appellant's fire prevention and safety services could not be classified under works contract service, relying on SC precedent in KONE ELEVATOR case. However, the original order failed to determine proper service value after material abatement. Following SC decisions in SAFETY RETREADING COMPANY and related cases, and Notification 12/2003-ST, material value must be excluded from taxable service value. Matter remanded to Original Authority for re-quantification of demand under management, maintenance and repair service category, with interest and penalty determination dependent on corrected taxable value. Case-Laws Service Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751145