https://www.taxtmi.com/caselaws?id=333812 The Tribunal ruled in favor of the appellant, a manufacturer of instant coffee, regarding the liability to pay service tax under 'Erection, Commissioning, or Installation Service'. The Tribunal classified the contract as a composite contract involving both supply of goods and services, falling under Works Contract Service (WCS). Since all payments were received before the introduction of WCS on 01-06-2007, the Tribunal held that service tax cannot be levied on contracts executed prior to that date. The impugned order demanding service tax was set aside, and the appeal was allowed in favor of the appellant with consequential reliefs. en-us Thu, 08 Sep 2016 00:00:00 +0530 Mon, 10 Apr 2017 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333812 The Tribunal ruled in favor of the appellant, a manufacturer of instant coffee, regarding the liability to pay service tax under 'Erection, Commissioning, or Installation Service'. The Tribunal classified the contract as a composite contract involving both supply of goods and services, falling under Works Contract Service (WCS). Since all payments were received before the introduction of WCS on 01-06-2007, the Tribunal held that service tax cannot be levied on contracts executed prior to that date. The impugned order demanding service tax was set aside, and the appeal was allowed in favor of the appellant with consequential reliefs. Case-Laws Service Tax Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333812