https://www.taxtmi.com/caselaws?id=800700 Service Tax demands founded on return and challan discrepancies require verification of underlying transactions, service-wise quantification, and consideration of revised returns and statutory treatment. Manpower supplied to body corporates may shift tax liability to recipients under reverse charge. Contracts involving materials may constitute works contract services, attracting applicable partial reverse charge and valuation treatment, subject to CENVAT credit adjustment. Services for authorised SEZ operations may receive exemption despite procedural-form lapses where substantive eligibility is established. Mandatory pre-show cause notice consultation is material where its omission prevents reconciliation and consideration of statutory benefits; failure may prejudice the validity of demand proceedings. en-us Thu, 08 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800700 Service Tax demands founded on return and challan discrepancies require verification of underlying transactions, service-wise quantification, and consideration of revised returns and statutory treatment. Manpower supplied to body corporates may shift tax liability to recipients under reverse charge. Contracts involving materials may constitute works contract services, attracting applicable partial reverse charge and valuation treatment, subject to CENVAT credit adjustment. Services for authorised SEZ operations may receive exemption despite procedural-form lapses where substantive eligibility is established. Mandatory pre-show cause notice consultation is material where its omission prevents reconciliation and consideration of statutory benefits; failure may prejudice the validity of demand proceedings. Case-Laws Service Tax Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800700