https://www.taxtmi.com/caselaws?id=261894 The Tribunal granted relief to the appellants in a stay application against the rejection of their appeal for failure to pre-deposit Service Tax. The Tribunal waived the pre-deposit requirement, allowing re-classification of services under works contract post a specific date and availing Composition Scheme benefits. It held that ongoing contracts could be re-classified, rejecting the authority's reliance on Circulars and past contract dates. The Tribunal emphasized aligning service classification with actual services rendered, allowing benefits under relevant notifications, and not denying benefits based on Cenvat credit, remanding the case for fresh adjudication with specific directions. en-us Wed, 03 Dec 2014 00:00:00 +0530 Sat, 25 Jul 2015 10:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261894 The Tribunal granted relief to the appellants in a stay application against the rejection of their appeal for failure to pre-deposit Service Tax. The Tribunal waived the pre-deposit requirement, allowing re-classification of services under works contract post a specific date and availing Composition Scheme benefits. It held that ongoing contracts could be re-classified, rejecting the authority's reliance on Circulars and past contract dates. The Tribunal emphasized aligning service classification with actual services rendered, allowing benefits under relevant notifications, and not denying benefits based on Cenvat credit, remanding the case for fresh adjudication with specific directions. Case-Laws Service Tax Wed, 03 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261894