The petitioner, a registered works contractor under GST, had earlier faced adjudication by the Additional State Tax Officer, Rourkela-II Circle, under Section 74 of the OGST/CGST Acts for the tax periods between December 2017 and March 2019.

Relying on its earlier decision in the appellant’s own case and noting that the department could not take a contrary stand on an identical issue, the tribunal held that the assessee had correctly paid the cesses on the net service tax.

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