https://www.taxtmi.com/caselaws?id=765378 CESTAT Chennai held that adding TDS amount to gross contract value to determine taxable value was erroneous, as TDS is deducted from amounts payable and not additional consideration. The tribunal ruled that construction of toilets, security walls, underground power cables, and road works were exempt from service tax under various board circulars and statutory provisions. Regarding sub-contractors' liability, the tribunal sustained service tax demand only for the normal period, setting aside extended period demands. The case was remanded for determining tax liability for the normal period with applicable interest but without penalty. The appeal was allowed by way of remand. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765378 CESTAT Chennai held that adding TDS amount to gross contract value to determine taxable value was erroneous, as TDS is deducted from amounts payable and not additional consideration. The tribunal ruled that construction of toilets, security walls, underground power cables, and road works were exempt from service tax under various board circulars and statutory provisions. Regarding sub-contractors' liability, the tribunal sustained service tax demand only for the normal period, setting aside extended period demands. The case was remanded for determining tax liability for the normal period with applicable interest but without penalty. The appeal was allowed by way of remand. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765378