https://www.taxtmi.com/caselaws?id=762770 CESTAT Allahabad allowed the appeal partially in a service tax recovery case involving work contract services. The tribunal found merit in appellant's submission regarding demand re-computation and remanded the matter to original authority for recalculating demand by treating services to PVVNL as work contract service, either through labor charges determination or composition scheme benefits under N/N. 30/2012-ST. The penalty under Section 78 was set aside pending demand re-computation. The exemption denial under N/N. 25/2012-ST was not contested by appellant. en-us Mon, 02 Dec 2024 00:00:00 +0530 Sat, 07 Dec 2024 08:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762770 CESTAT Allahabad allowed the appeal partially in a service tax recovery case involving work contract services. The tribunal found merit in appellant's submission regarding demand re-computation and remanded the matter to original authority for recalculating demand by treating services to PVVNL as work contract service, either through labor charges determination or composition scheme benefits under N/N. 30/2012-ST. The penalty under Section 78 was set aside pending demand re-computation. The exemption denial under N/N. 25/2012-ST was not contested by appellant. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762770