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    <title>2017 (8) TMI 435 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, a helicopter manufacturer, in a service tax dispute regarding maintenance and repair services provided to customers. Citing judicial precedents, including the Supreme Court&#039;s decision in Larsen and Toubro Ltd., the Tribunal held that before June 1, 2007, there was no provision to tax service elements in composite contracts. As the period in question was prior to this date, the Tribunal found the demand for service tax unsustainable and set aside the order, allowing the appellant&#039;s appeal. The decision was pronounced on April 25, 2017.</description>
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    <pubDate>Tue, 25 Apr 2017 00:00:00 +0530</pubDate>
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      <title>2017 (8) TMI 435 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=346377</link>
      <description>The Tribunal ruled in favor of the appellant, a helicopter manufacturer, in a service tax dispute regarding maintenance and repair services provided to customers. Citing judicial precedents, including the Supreme Court&#039;s decision in Larsen and Toubro Ltd., the Tribunal held that before June 1, 2007, there was no provision to tax service elements in composite contracts. As the period in question was prior to this date, the Tribunal found the demand for service tax unsustainable and set aside the order, allowing the appellant&#039;s appeal. The decision was pronounced on April 25, 2017.</description>
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      <pubDate>Tue, 25 Apr 2017 00:00:00 +0530</pubDate>
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