https://www.taxtmi.com/caselaws?id=345793 The court ruled in favor of the assessee on both issues, setting aside the impugned order and discharging the proceedings initiated. The judgment provided a detailed analysis of the legal provisions, concluding that the service tax on indivisible works contract before June 1, 2007, was without legal sanction. Additionally, the court emphasized that invoking the extended period of limitation under Section 73 without establishing collusion and suppression was unjustifiable. The appellant succeeded in both aspects, leading to a favorable outcome in the case. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345793 The court ruled in favor of the assessee on both issues, setting aside the impugned order and discharging the proceedings initiated. The judgment provided a detailed analysis of the legal provisions, concluding that the service tax on indivisible works contract before June 1, 2007, was without legal sanction. Additionally, the court emphasized that invoking the extended period of limitation under Section 73 without establishing collusion and suppression was unjustifiable. The appellant succeeded in both aspects, leading to a favorable outcome in the case. Case-Laws Service Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345793