https://www.taxtmi.com/caselaws?id=341621 The Tribunal remanded the case for re-quantification of the demand under Works Contract Service from 01.06.2007 onwards, emphasizing that no service tax can be levied for the period before that date. The decision highlighted the distinction between commercial construction services and works contract services, as well as the significance of the nature of construction activities in determining the applicability of service tax. en-us Thu, 02 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 07:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341621 The Tribunal remanded the case for re-quantification of the demand under Works Contract Service from 01.06.2007 onwards, emphasizing that no service tax can be levied for the period before that date. The decision highlighted the distinction between commercial construction services and works contract services, as well as the significance of the nature of construction activities in determining the applicability of service tax. Case-Laws Service Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341621