https://www.taxtmi.com/caselaws?id=348622 The Appellate Tribunal dismissed the appeal by the Revenue in a case concerning the interpretation of service tax liability under "Erection, Commissioning and Installation Services" (ECIS) for the period 01.07.2003 to 31.03.2006. The Tribunal ruled that the services provided by the respondents, involving the setup of a 'Corrosion Protection System,' constituted Works Contracts and were not taxable during the specified period. This decision was based on the distinction between service contracts and composite works contracts, as outlined in a Supreme Court judgment, which clarified that such services were not subject to service tax until legislative amendments explicitly included them. en-us Mon, 17 Jul 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348622 The Appellate Tribunal dismissed the appeal by the Revenue in a case concerning the interpretation of service tax liability under "Erection, Commissioning and Installation Services" (ECIS) for the period 01.07.2003 to 31.03.2006. The Tribunal ruled that the services provided by the respondents, involving the setup of a 'Corrosion Protection System,' constituted Works Contracts and were not taxable during the specified period. This decision was based on the distinction between service contracts and composite works contracts, as outlined in a Supreme Court judgment, which clarified that such services were not subject to service tax until legislative amendments explicitly included them. Case-Laws Service Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348622