https://www.taxtmi.com/caselaws?id=331878 The Tribunal set aside the Commissioner's order taxing the Appellants under 'Erection, Commissioning or Installation Services' and 'Management, Maintenance and Repair Services' instead of 'Works Contract Services' post 01.06.2007. Referring to Larson & Toubro Ltd. Vs CCE, the Tribunal held that services cannot be taxed under previous categories after the introduction of 'Works Contract Services.' The matter was remanded for fresh decision in light of the Supreme Court's judgment, allowing the Commissioner to reassess without delving into the case's merits or limitations. The Appellants were granted an opportunity for a fresh adjudication. en-us Thu, 28 Jul 2016 00:00:00 +0530 Sat, 03 Sep 2016 17:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331878 The Tribunal set aside the Commissioner's order taxing the Appellants under 'Erection, Commissioning or Installation Services' and 'Management, Maintenance and Repair Services' instead of 'Works Contract Services' post 01.06.2007. Referring to Larson & Toubro Ltd. Vs CCE, the Tribunal held that services cannot be taxed under previous categories after the introduction of 'Works Contract Services.' The matter was remanded for fresh decision in light of the Supreme Court's judgment, allowing the Commissioner to reassess without delving into the case's merits or limitations. The Appellants were granted an opportunity for a fresh adjudication. Case-Laws Service Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331878