https://www.taxtmi.com/caselaws?id=333635 The Appellate Tribunal CESTAT Mumbai set aside the tax demands for services provided before 01/06/2007, ruling that no service tax was payable under 'commercial or industrial construction service' if operating under a works contract. Post 01/06/2007, the appellant was directed to pay service tax under 'works contract service' within 30 days, with the option to avail relief under the composition scheme. No penalty was imposed on the appellant due to their genuine belief about the non-taxability of their services. en-us Thu, 11 Feb 2016 00:00:00 +0530 Wed, 19 Oct 2016 09:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333635 The Appellate Tribunal CESTAT Mumbai set aside the tax demands for services provided before 01/06/2007, ruling that no service tax was payable under 'commercial or industrial construction service' if operating under a works contract. Post 01/06/2007, the appellant was directed to pay service tax under 'works contract service' within 30 days, with the option to avail relief under the composition scheme. No penalty was imposed on the appellant due to their genuine belief about the non-taxability of their services. Case-Laws Service Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333635