https://www.taxtmi.com/caselaws?id=345793 Service tax could not be levied on an indivisible works contract for the period before 01.06.2007, so the demand up to 31.05.2007 was unsustainable. For the later period, the extended limitation under Section 73 of the Finance Act, 1994 was unavailable because the statutory preconditions were not satisfied, and Section 73(2A), introduced later, did not apply to the dispute period. The tax demand for 01.06.2007 to 31.03.2008 was therefore time-barred and set aside, along with the merged adjudicatory orders and show-cause proceedings. 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 Service tax could not be levied on an indivisible works contract for the period before 01.06.2007, so the demand up to 31.05.2007 was unsustainable. For the later period, the extended limitation under Section 73 of the Finance Act, 1994 was unavailable because the statutory preconditions were not satisfied, and Section 73(2A), introduced later, did not apply to the dispute period. The tax demand for 01.06.2007 to 31.03.2008 was therefore time-barred and set aside, along with the merged adjudicatory orders and show-cause proceedings. Case-Laws Service Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345793