https://www.taxtmi.com/caselaws?id=245001 The tribunal set aside the impugned order, allowing the appeal with consequential relief. The appellant correctly discharged service tax at the full rate and availed Cenvat credit on inputs and input services for 'Works Contract Services'. The tribunal upheld Section 67 of the Finance Act, 1994, as the basis for determining service tax liability, making the application of Rule 2A and Rule 3 optional, not mandatory. en-us Mon, 10 Mar 2014 00:00:00 +0530 Sat, 13 Sep 2014 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245001 The tribunal set aside the impugned order, allowing the appeal with consequential relief. The appellant correctly discharged service tax at the full rate and availed Cenvat credit on inputs and input services for 'Works Contract Services'. The tribunal upheld Section 67 of the Finance Act, 1994, as the basis for determining service tax liability, making the application of Rule 2A and Rule 3 optional, not mandatory. Case-Laws Service Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245001