2026-VIL-1627-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Works Contract Service and Manpower Labour Supply Service, Re-quantification of demand, Compliance with Tribunal's directions, Service Tax (Determination of Value) Rules 2006 - Appellant provided Works Contract Service and Manpower Labour Supply Services for construction activities, Show Cause Notice was issued proposing service tax demand with penalty, First order was passed confirming the demand and penalty, Tribunal remanded the matter for re-quantification under Construction Services in terms of Rule 2A of Service Tax (Determination of Value) Rules 2006 and for extending benefit of Notification No. 30/2012-ST under reverse charge mechanism - Whether the de-novo adjudication order properly followed the Tribunal's remand directions for re-quantification of service tax demand under Construction Services and whether the Appellant remains liable for the confirmed demand after reconciling differences and depositing balance tax - HELD - The Learned Adjudicating Authority in the de-novo order failed to follow the specific and clear directions of the Tribunal for re-quantification under Construction Services in terms of Rule 2A of the Service Tax (Determination of Value) Rules 2006 - The de-novo order was merely a copy-paste of the earlier order without conducting any fresh re-quantification as mandated by the Tribunal's remand directions - The justification that no additional documentary evidence was furnished by the Appellant was not a valid reason for the Adjudicating Authority to ignore the Tribunal's specific directions for re-quantification - The Appellant has already reconciled the entire difference between Form 26AS and Books of Accounts and submitted detailed year-wise reconciliation showing the tax short-assessed - The Appellant has also deposited the balance tax and consequently no further tax remains payable. An appellate remedy or forum created by the Statute is meant to rest the dispute and not to accelerate the same for higher forum - Impugned Order-In-Original dated 27.01.2021 is set aside - Appeal is allowed
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