https://www.taxtmi.com/caselaws?id=267082 The appeal challenged service tax liability under "Maintenance and Repair Service" and "Supply of Tangible Goods" categories. The first appellate authority allowed the appeal for the period 2004-05 to 15.05.08, stating that supplying scaffolding does not constitute maintenance or repair service. The revenue did not appeal against this decision. However, the authority confirmed demands of service tax and interest from 16.05.2008 to 31.3.2009 under the "Supply of Tangible Goods" service category. The Tribunal found that the confirmation of service tax liability under the "supply of tangible goods" service category was unsustainable due to allegations exceeding the show-cause notice. The confirmation was set aside, and the appeal was allowed in part. en-us Wed, 02 Sep 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267082 The appeal challenged service tax liability under "Maintenance and Repair Service" and "Supply of Tangible Goods" categories. The first appellate authority allowed the appeal for the period 2004-05 to 15.05.08, stating that supplying scaffolding does not constitute maintenance or repair service. The revenue did not appeal against this decision. However, the authority confirmed demands of service tax and interest from 16.05.2008 to 31.3.2009 under the "Supply of Tangible Goods" service category. The Tribunal found that the confirmation of service tax liability under the "supply of tangible goods" service category was unsustainable due to allegations exceeding the show-cause notice. The confirmation was set aside, and the appeal was allowed in part. Case-Laws Service Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267082