https://www.taxtmi.com/caselaws?id=344803 The Tribunal allowed the appeal, setting aside the demand for service tax for the period before 1.6.2007 under the category of maintenance and repair services. It ruled that the services provided fell under Works Contract Services (WCS) both before and after the introduction of WCS, based on evidence presented by the appellant. The Tribunal held that services falling under WCS post-1.6.2007 cannot be charged under a different category for the period before that date, citing a Supreme Court decision. en-us Wed, 31 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344803 The Tribunal allowed the appeal, setting aside the demand for service tax for the period before 1.6.2007 under the category of maintenance and repair services. It ruled that the services provided fell under Works Contract Services (WCS) both before and after the introduction of WCS, based on evidence presented by the appellant. The Tribunal held that services falling under WCS post-1.6.2007 cannot be charged under a different category for the period before that date, citing a Supreme Court decision. Case-Laws Service Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344803