https://www.taxtmi.com/caselaws?id=347275 The Tribunal partially allowed the appeal in favor of the appellant. The demand for service tax on the entire product value prior to 1.6.2007 was set aside as works contract services were not subject to service tax during that period. The classification of services as works contract influenced the decision on the demand of service tax. The demand for service tax on a portion already subjected to VAT/sales tax was also dismissed. The utilization of CENVAT credit during a non-taxable period was found appropriate, leading to the unsustainability of the CENVAT credit demand. Penalties imposed were not sustained as the tax demands were set aside. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 01 Dec 2017 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347275 The Tribunal partially allowed the appeal in favor of the appellant. The demand for service tax on the entire product value prior to 1.6.2007 was set aside as works contract services were not subject to service tax during that period. The classification of services as works contract influenced the decision on the demand of service tax. The demand for service tax on a portion already subjected to VAT/sales tax was also dismissed. The utilization of CENVAT credit during a non-taxable period was found appropriate, leading to the unsustainability of the CENVAT credit demand. Penalties imposed were not sustained as the tax demands were set aside. Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347275