https://www.taxtmi.com/caselaws?id=788617 A non-speaking appellate tax order was found unsustainable because it gave no independent reasons and did not engage with the contracts, work orders, or the original authority's detailed findings on taxability. The record also indicated that part of the receipts fell within exempt works contract treatment, while the balance had to be valued under the works contract valuation rules with the applicable abatement; manpower supply and certain works contract services were also examined under reverse charge. In the absence of any new facts or change in law, the demand confirmed in the appellate order could not be sustained for the disputed period. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 16:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788617 A non-speaking appellate tax order was found unsustainable because it gave no independent reasons and did not engage with the contracts, work orders, or the original authority's detailed findings on taxability. The record also indicated that part of the receipts fell within exempt works contract treatment, while the balance had to be valued under the works contract valuation rules with the applicable abatement; manpower supply and certain works contract services were also examined under reverse charge. In the absence of any new facts or change in law, the demand confirmed in the appellate order could not be sustained for the disputed period. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788617