https://www.taxtmi.com/caselaws?id=338321 The Tribunal ruled in favor of the appellants, determining that the service tax liability should be classified under Works Contract Services from 01.06.2007 onwards. The demand was limited to the normal period, and no penalties were imposed. The appellants were eligible for penalty waiver under section 80 of the Finance Act, 1994. The Tribunal found no evidence of fraud, collusion, or willful mistake by the appellants, thus rejecting the invocation of the extended period for demand and penalty under the Finance Act, 1994. en-us Thu, 05 Jan 2017 00:00:00 +0530 Wed, 01 Feb 2017 08:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338321 The Tribunal ruled in favor of the appellants, determining that the service tax liability should be classified under Works Contract Services from 01.06.2007 onwards. The demand was limited to the normal period, and no penalties were imposed. The appellants were eligible for penalty waiver under section 80 of the Finance Act, 1994. The Tribunal found no evidence of fraud, collusion, or willful mistake by the appellants, thus rejecting the invocation of the extended period for demand and penalty under the Finance Act, 1994. Case-Laws Service Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338321