https://www.taxtmi.com/caselaws?id=761219 The Tribunal set aside the demand for service tax, interest, and penalty, ruling that the value of land should not be included in the calculation of service tax for works contracts under Rule 2A(i) of the Service Tax (Determination of Value) Rules, 2006. The demand was also deemed unsustainable due to being time-barred, as the show cause notice was issued beyond the 18-month limitation period. The Tribunal allowed the cross-objection and dismissed the Revenue's appeal, citing the Government's litigation policy due to the amount involved being below the threshold limit. en-us Mon, 04 Nov 2024 00:00:00 +0530 Thu, 07 Nov 2024 08:47:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761219 The Tribunal set aside the demand for service tax, interest, and penalty, ruling that the value of land should not be included in the calculation of service tax for works contracts under Rule 2A(i) of the Service Tax (Determination of Value) Rules, 2006. The demand was also deemed unsustainable due to being time-barred, as the show cause notice was issued beyond the 18-month limitation period. The Tribunal allowed the cross-objection and dismissed the Revenue's appeal, citing the Government's litigation policy due to the amount involved being below the threshold limit. Case-Laws Service Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761219