https://www.taxtmi.com/caselaws?id=244686 The Tribunal granted total waiver of the service tax and penalties imposed under Sections 78 and 76 of the Finance Act, 1994, amounting to Rs. 88,47,922, in a case involving the design, installation, and commissioning of cranes imported from an overseas company. Despite customs duty being paid on the entire contract value, the Tribunal found that service tax should still apply to the service component. The Tribunal considered the unsettled nature of vivisecting works contracts and EPC contracts, granting the waiver and staying the recovery during the appeal's pendency. en-us Mon, 25 Nov 2013 00:00:00 +0530 Wed, 05 Mar 2014 16:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244686 The Tribunal granted total waiver of the service tax and penalties imposed under Sections 78 and 76 of the Finance Act, 1994, amounting to Rs. 88,47,922, in a case involving the design, installation, and commissioning of cranes imported from an overseas company. Despite customs duty being paid on the entire contract value, the Tribunal found that service tax should still apply to the service component. The Tribunal considered the unsettled nature of vivisecting works contracts and EPC contracts, granting the waiver and staying the recovery during the appeal's pendency. Case-Laws Service Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244686