https://www.taxtmi.com/caselaws?id=777639 Reverse charge valuation for warehouse repair works contracts had to be computed by applying Notification No. 30/2012-ST with Notification No. 11/2014, which specified tax on 70% of the amount charged for maintenance or repair of immovable property; the departmental computation ignored that later valuation rule, so the demand failed. The extended limitation period and penalty were also unavailable because no suppression, concealment, or wilful evasion was shown, and tax with interest had already been paid. The demand, interest, and penalty were therefore set aside. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777639 Reverse charge valuation for warehouse repair works contracts had to be computed by applying Notification No. 30/2012-ST with Notification No. 11/2014, which specified tax on 70% of the amount charged for maintenance or repair of immovable property; the departmental computation ignored that later valuation rule, so the demand failed. The extended limitation period and penalty were also unavailable because no suppression, concealment, or wilful evasion was shown, and tax with interest had already been paid. The demand, interest, and penalty were therefore set aside. Case-Laws Service Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777639