https://www.taxtmi.com/caselaws?id=345575 The tribunal ruled in favor of the assessee, determining that the activities of installing and commissioning pressure shaft liners fell under "Works Contract Service" (WCS) rather than "Erection, Commissioning or Installation service" (ECIS). It was held that the activities were not taxable before 01.06.2007 and were excluded from service tax under Section 65(105)(zzzza) of the Finance Act, 1994. Penalties imposed were set aside, and a refund of Rs. 28,06,915/- was granted as the activities were found to be non-taxable. The tribunal emphasized proper classification under WCS and exclusion from service tax for works related to tunnels and dams. en-us Wed, 21 Jun 2017 00:00:00 +0530 Sat, 07 Apr 2018 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345575 The tribunal ruled in favor of the assessee, determining that the activities of installing and commissioning pressure shaft liners fell under "Works Contract Service" (WCS) rather than "Erection, Commissioning or Installation service" (ECIS). It was held that the activities were not taxable before 01.06.2007 and were excluded from service tax under Section 65(105)(zzzza) of the Finance Act, 1994. Penalties imposed were set aside, and a refund of Rs. 28,06,915/- was granted as the activities were found to be non-taxable. The tribunal emphasized proper classification under WCS and exclusion from service tax for works related to tunnels and dams. Case-Laws Service Tax Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345575