https://www.taxtmi.com/caselaws?id=773768 CESTAT Hyderabad partially allowed the appeal in a service tax classification dispute. The tribunal upheld classification of maintenance services under Management, Maintenance or Repair Service instead of Construction Service, denying abatement benefits. However, it ruled that free material supply value need not be included for abatement calculation. The tribunal found transportation of materials within factory premises was not taxable as cleaning services. Extended period invocation and penalties were set aside as no willful suppression was established. The appeal succeeded on issues of free material inclusion, cleaning service classification, and penalty imposition while failing on service classification and credit utilization matters. en-us Thu, 26 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773768 CESTAT Hyderabad partially allowed the appeal in a service tax classification dispute. The tribunal upheld classification of maintenance services under Management, Maintenance or Repair Service instead of Construction Service, denying abatement benefits. However, it ruled that free material supply value need not be included for abatement calculation. The tribunal found transportation of materials within factory premises was not taxable as cleaning services. Extended period invocation and penalties were set aside as no willful suppression was established. The appeal succeeded on issues of free material inclusion, cleaning service classification, and penalty imposition while failing on service classification and credit utilization matters. Case-Laws Service Tax Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773768