https://www.taxtmi.com/caselaws?id=348435 The Tribunal ruled in favor of the appellant-assessee in an appeal against a Service Tax demand for construction activities categorized as "construction of Complex Service." The Tribunal found that as the contract was composite in nature, involving both goods and services, and was executed before 01.06.2007, Service Tax was not applicable during the material period. The appeal was allowed, setting aside the impugned order, and the Tribunal dismissed the Revenue's appeal, emphasizing the non-applicability of Service Tax to the appellant's contract executed before the specific tax entry for "works contract service" was introduced in the Finance Act, 1994. en-us Tue, 01 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348435 The Tribunal ruled in favor of the appellant-assessee in an appeal against a Service Tax demand for construction activities categorized as "construction of Complex Service." The Tribunal found that as the contract was composite in nature, involving both goods and services, and was executed before 01.06.2007, Service Tax was not applicable during the material period. The appeal was allowed, setting aside the impugned order, and the Tribunal dismissed the Revenue's appeal, emphasizing the non-applicability of Service Tax to the appellant's contract executed before the specific tax entry for "works contract service" was introduced in the Finance Act, 1994. Case-Laws Service Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348435