https://www.taxtmi.com/caselaws?id=338790 The Tribunal classified the service provided by the appellant as Works Contract Service, not Erection, Commissioning & Installation Service, setting aside the Service Tax demand. The appellant's appeal was allowed, granting consequential benefits, while the Revenue's appeal was dismissed. The decision was based on the interpretation of legal provisions and the nature of services in constructing petrol pumps, following precedents supporting the classification due to the use of materials in execution. en-us Thu, 12 Jan 2017 00:00:00 +0530 Thu, 31 Aug 2017 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338790 The Tribunal classified the service provided by the appellant as Works Contract Service, not Erection, Commissioning & Installation Service, setting aside the Service Tax demand. The appellant's appeal was allowed, granting consequential benefits, while the Revenue's appeal was dismissed. The decision was based on the interpretation of legal provisions and the nature of services in constructing petrol pumps, following precedents supporting the classification due to the use of materials in execution. Case-Laws Service Tax Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338790