https://www.taxtmi.com/caselaws?id=783021 CESTAT Hyderabad dismissed the assessee's appeal, upholding the demand of service tax on advisory/consultancy services rendered on commission basis to a main contractor. The Tribunal held that exemption under N/N. 25/2012-ST applies to sub-contractors only where services are provided "by way of works contract," involving transfer of property in goods as defined under Section 65B(54) of the Finance Act, 1994. Since the assessee's activity was purely consultancy, Section 66D (negative list) and the cited exemption were inapplicable. The Tribunal further affirmed invocation of the extended period, noting clear suppression of facts as recorded in the memorandum of appeal, and found no infirmity or illegality in the adjudication order. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783021 CESTAT Hyderabad dismissed the assessee's appeal, upholding the demand of service tax on advisory/consultancy services rendered on commission basis to a main contractor. The Tribunal held that exemption under N/N. 25/2012-ST applies to sub-contractors only where services are provided "by way of works contract," involving transfer of property in goods as defined under Section 65B(54) of the Finance Act, 1994. Since the assessee's activity was purely consultancy, Section 66D (negative list) and the cited exemption were inapplicable. The Tribunal further affirmed invocation of the extended period, noting clear suppression of facts as recorded in the memorandum of appeal, and found no infirmity or illegality in the adjudication order. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783021