https://www.taxtmi.com/caselaws?id=186524 The Tribunal ruled in favor of the appellant in a case concerning the classification of services for the supply and installation of Metal Crash Barriers. It held that the appellant's work constituted a composite works contract exempt from service tax before 1-6-2007, aligning with Supreme Court precedent. The Tribunal found that Metal Crash Barriers were integral to highways, qualifying for the road construction exemption. Consequently, the Tribunal deemed the lower authorities' classification as unsustainable, allowing the appeal and granting consequential relief to the appellant. en-us Fri, 11 Dec 2015 00:00:00 +0530 Wed, 21 Sep 2016 14:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186524 The Tribunal ruled in favor of the appellant in a case concerning the classification of services for the supply and installation of Metal Crash Barriers. It held that the appellant's work constituted a composite works contract exempt from service tax before 1-6-2007, aligning with Supreme Court precedent. The Tribunal found that Metal Crash Barriers were integral to highways, qualifying for the road construction exemption. Consequently, the Tribunal deemed the lower authorities' classification as unsustainable, allowing the appeal and granting consequential relief to the appellant. Case-Laws Service Tax Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186524