https://www.taxtmi.com/caselaws?id=768538 A works contract service tax assessment was set aside where the assessee alleged that Rule 2A deductions and the benefit of Notification No. 30/2012 were not properly considered in computing the taxable value. The Kerala HC treated the challenge as going to the legality of the assessment basis and noted the lack of a clear counter-affidavit response on the notification benefit. It therefore ordered fresh consideration, with the assessment and the appellate rejection annulled and the matter remitted to the assessing authority after hearing the assessee on valuation, deductions, and taxability. en-us Thu, 03 Apr 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768538 A works contract service tax assessment was set aside where the assessee alleged that Rule 2A deductions and the benefit of Notification No. 30/2012 were not properly considered in computing the taxable value. The Kerala HC treated the challenge as going to the legality of the assessment basis and noted the lack of a clear counter-affidavit response on the notification benefit. It therefore ordered fresh consideration, with the assessment and the appellate rejection annulled and the matter remitted to the assessing authority after hearing the assessee on valuation, deductions, and taxability. Case-Laws Service Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768538