https://www.taxtmi.com/caselaws?id=342116 The Tribunal held that the service tax demand and penalties imposed on the appellants for contracts executed for DMRC projects were not legally sustainable. The Tribunal found that the contracts were composite in nature, involving works contracts exempt from tax liability. It criticized the Commissioner's misclassification of the service and emphasized that the contracts primarily pertained to installation and commissioning of railway track and electrification. Therefore, the Tribunal set aside the order, ruling in favor of the appellants and allowing the appeal. en-us Mon, 24 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342116 The Tribunal held that the service tax demand and penalties imposed on the appellants for contracts executed for DMRC projects were not legally sustainable. The Tribunal found that the contracts were composite in nature, involving works contracts exempt from tax liability. It criticized the Commissioner's misclassification of the service and emphasized that the contracts primarily pertained to installation and commissioning of railway track and electrification. Therefore, the Tribunal set aside the order, ruling in favor of the appellants and allowing the appeal. Case-Laws Service Tax Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342116