https://www.taxtmi.com/caselaws?id=189478 Execution of works contract was not liable to service tax for the period prior to 1-6-2007, so a demand based on that activity could not be sustained merely because abatement or valuation issues were raised. The materials showed that the underlying service was works contract, and the pre-1-6-2007 tax net did not cover it. Accordingly, the differential demand and the associated penalties were unsustainable, and the assessee obtained consequential relief against the confirmation of duty and penalties. en-us Fri, 01 Apr 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189478 Execution of works contract was not liable to service tax for the period prior to 1-6-2007, so a demand based on that activity could not be sustained merely because abatement or valuation issues were raised. The materials showed that the underlying service was works contract, and the pre-1-6-2007 tax net did not cover it. Accordingly, the differential demand and the associated penalties were unsustainable, and the assessee obtained consequential relief against the confirmation of duty and penalties. Case-Laws Service Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189478