https://www.taxtmi.com/caselaws?id=332115 Abatement under the relevant notification was held inapplicable to completion and finishing services, but the assessee contended that the activity was in substance a works contract with no free-supplied materials. Because works contract service was not liable to service tax before 1 June 2007, the nature of the activity had to be examined in light of the Supreme Court ruling before any demand could be sustained. The matter was remanded for reconsideration of the demand after determining whether the activity constituted works contract prior to that date. en-us Fri, 12 Aug 2016 00:00:00 +0530 Fri, 09 Sep 2016 22:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332115 Abatement under the relevant notification was held inapplicable to completion and finishing services, but the assessee contended that the activity was in substance a works contract with no free-supplied materials. Because works contract service was not liable to service tax before 1 June 2007, the nature of the activity had to be examined in light of the Supreme Court ruling before any demand could be sustained. The matter was remanded for reconsideration of the demand after determining whether the activity constituted works contract prior to that date. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332115