https://www.taxtmi.com/caselaws?id=765466 CESTAT Mumbai held that partial disaggregation for taxing works contract service and security services while excluding non-conforming services was inconsistent with leviability ascertainment under Finance Act 1994. The tribunal found that provisioning roads, facilities and infrastructure for residents by local authorities are statutory duties, not commercial ventures, and should be covered under available exemptions. The adjudicating authority failed to consider relevant SC precedents and CBEC circulars. The matter was remanded for fresh decision strictly conforming to show cause notice proposals and applicable law provisions before and after July 2012. Appeal allowed by way of remand. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765466 CESTAT Mumbai held that partial disaggregation for taxing works contract service and security services while excluding non-conforming services was inconsistent with leviability ascertainment under Finance Act 1994. The tribunal found that provisioning roads, facilities and infrastructure for residents by local authorities are statutory duties, not commercial ventures, and should be covered under available exemptions. The adjudicating authority failed to consider relevant SC precedents and CBEC circulars. The matter was remanded for fresh decision strictly conforming to show cause notice proposals and applicable law provisions before and after July 2012. Appeal allowed by way of remand. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765466