https://www.taxtmi.com/caselaws?id=767241 A post-01.07.2012 service tax demand on works contract valuation was found unsustainable where it was raised on the gross contract value despite VAT having been paid on 80% of the contract value. The Tribunal followed its earlier final order in the assessee's own case, which had already rejected identical demands for the same post-2012 period and factual basis. Applying that prior reasoning under the revised service tax framework, it concluded that the confirmation of tax and penalty could not stand and set aside the demand in favour of the assessee. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767241 A post-01.07.2012 service tax demand on works contract valuation was found unsustainable where it was raised on the gross contract value despite VAT having been paid on 80% of the contract value. The Tribunal followed its earlier final order in the assessee's own case, which had already rejected identical demands for the same post-2012 period and factual basis. Applying that prior reasoning under the revised service tax framework, it concluded that the confirmation of tax and penalty could not stand and set aside the demand in favour of the assessee. Case-Laws Service Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767241