https://www.taxtmi.com/caselaws?id=337228 The tribunal set aside the demand for service tax on activities by a foreign supplier during 2005-2006, ruling that service tax on imported services was not applicable before 18/04/2006. The tribunal also held that a composite contract for plant and machinery supply should not be vivisected for service tax purposes before the introduction of Works Contract Service in 2007. The classification of activities like transfer of engineering knowhow and technical assistance fell under works contract service. The tribunal concluded that the entire demand for service tax should be set aside, allowing the appeal. en-us Mon, 28 Nov 2016 00:00:00 +0530 Thu, 05 Jan 2017 09:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337228 The tribunal set aside the demand for service tax on activities by a foreign supplier during 2005-2006, ruling that service tax on imported services was not applicable before 18/04/2006. The tribunal also held that a composite contract for plant and machinery supply should not be vivisected for service tax purposes before the introduction of Works Contract Service in 2007. The classification of activities like transfer of engineering knowhow and technical assistance fell under works contract service. The tribunal concluded that the entire demand for service tax should be set aside, allowing the appeal. Case-Laws Service Tax Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337228