https://www.taxtmi.com/caselaws?id=758782 CESTAT Hyderabad partially allowed the appeal regarding service tax liability on sub-contractor services. The tribunal set aside confirmed demands for site formation services provided as sub-contractor following precedent on time bar, site formation services completed before notification, and MMRS for road maintenance due to retrospective exemption benefits. However, service tax on excavator rent and interest remained payable as uncontested. All penalties on both corporate appellant and employee were set aside since major portion of demand was eliminated, with no justification for penalties remaining. en-us Thu, 29 Aug 2024 00:00:00 +0530 Tue, 17 Sep 2024 16:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758782 CESTAT Hyderabad partially allowed the appeal regarding service tax liability on sub-contractor services. The tribunal set aside confirmed demands for site formation services provided as sub-contractor following precedent on time bar, site formation services completed before notification, and MMRS for road maintenance due to retrospective exemption benefits. However, service tax on excavator rent and interest remained payable as uncontested. All penalties on both corporate appellant and employee were set aside since major portion of demand was eliminated, with no justification for penalties remaining. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758782