https://www.taxtmi.com/caselaws?id=781044 CESTAT held the second show-cause notice was permissible as it arose from new facts discovered after the first notice. On classification, services qualified as work-contract services (with property in materials passing to recipient) and thus were not chargeable to service tax under the relevant law; adding value of materials not actually part of the work contract was without basis. The demand was held without merit, the impugned order overturned on the merits and the appeal allowed. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781044 CESTAT held the second show-cause notice was permissible as it arose from new facts discovered after the first notice. On classification, services qualified as work-contract services (with property in materials passing to recipient) and thus were not chargeable to service tax under the relevant law; adding value of materials not actually part of the work contract was without basis. The demand was held without merit, the impugned order overturned on the merits and the appeal allowed. Case-Laws Service Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781044