https://www.taxtmi.com/caselaws?id=343350 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming a service tax liability of &8377;1,98,27,288/- and penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The Tribunal held that the appellant's service tax liability should be considered under a single composite works contract, in line with previous decisions and legal precedents. It emphasized that services provided to railways, including DMRC, were excluded from service tax liability post 01/06/2007 under the "Works Contract Service" entry. The reliance on a reversed decision by the Original Authority was deemed invalid, leading to the appeal's success. en-us Thu, 13 Apr 2017 00:00:00 +0530 Tue, 23 May 2017 07:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343350 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming a service tax liability of &8377;1,98,27,288/- and penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The Tribunal held that the appellant's service tax liability should be considered under a single composite works contract, in line with previous decisions and legal precedents. It emphasized that services provided to railways, including DMRC, were excluded from service tax liability post 01/06/2007 under the "Works Contract Service" entry. The reliance on a reversed decision by the Original Authority was deemed invalid, leading to the appeal's success. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343350