https://www.taxtmi.com/caselaws?id=781388 CESTAT, New Delhi dismissed the appeal, upholding the original order confirming service-tax liability for works contract services. The tribunal found the appellant liable where material was not supplied by the principal; where material was supplied, the 40% abatement under Notification No. 24/2012 applied. Invocation of the extended period of limitation was sustained, noting the legal position clarified by the SC decision in 2015 and rejecting ignorance or bona fide belief as a defence. The impugned order assessing tax and denying relief was affirmed. en-us Wed, 12 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781388 CESTAT, New Delhi dismissed the appeal, upholding the original order confirming service-tax liability for works contract services. The tribunal found the appellant liable where material was not supplied by the principal; where material was supplied, the 40% abatement under Notification No. 24/2012 applied. Invocation of the extended period of limitation was sustained, noting the legal position clarified by the SC decision in 2015 and rejecting ignorance or bona fide belief as a defence. The impugned order assessing tax and denying relief was affirmed. Case-Laws Service Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781388