https://www.taxtmi.com/caselaws?id=3440 The Tribunal ruled in favor of the appellants, M/s. Air Liquide Engineering India Pvt. Ltd., in a case concerning the classification of services and the applicability of Service Tax on works contracts. It was held that the services provided did not fall under 'Consulting Engineering Services' and that works contracts were not liable for Service Tax for the period before 2007. The Tribunal also found the invocation of the longer period for demand unjustified, leading to the appeal being allowed, and the demand for Service Tax along with penalties being set aside. en-us Tue, 23 Oct 2007 00:00:00 +0530 Mon, 30 Jun 2008 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3440 The Tribunal ruled in favor of the appellants, M/s. Air Liquide Engineering India Pvt. Ltd., in a case concerning the classification of services and the applicability of Service Tax on works contracts. It was held that the services provided did not fall under 'Consulting Engineering Services' and that works contracts were not liable for Service Tax for the period before 2007. The Tribunal also found the invocation of the longer period for demand unjustified, leading to the appeal being allowed, and the demand for Service Tax along with penalties being set aside. Case-Laws Service Tax Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3440