https://www.taxtmi.com/caselaws?id=194246 The Tribunal set aside the lower authorities' decision on service tax liability for commercial or industrial construction services from September 2004 to March 2006. Relying on the judgment in Larsen & Toubro Ltd., it held that works contracts cannot be vivisected for taxation under different service categories. The Tribunal allowed the appeal, providing clarity on the taxation of works contracts and emphasizing that they remain as such both before and after the relevant introduction of works contract services. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 02 Sep 2017 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194246 The Tribunal set aside the lower authorities' decision on service tax liability for commercial or industrial construction services from September 2004 to March 2006. Relying on the judgment in Larsen & Toubro Ltd., it held that works contracts cannot be vivisected for taxation under different service categories. The Tribunal allowed the appeal, providing clarity on the taxation of works contracts and emphasizing that they remain as such both before and after the relevant introduction of works contract services. Case-Laws Service Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194246