https://www.taxtmi.com/caselaws?id=351520 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellants in a case concerning service tax liability on construction of commercial projects before 1.6.2007. The Tribunal, citing the Supreme Court's judgment in Commissioner Vs. Larsen & Toubro Ltd., held that works contracts were not subject to service tax before the specified date. Relying on this precedent and a similar case outcome, the Tribunal deemed the demand for service tax, interest, and penalty unsustainable. Consequently, the Tribunal set aside the order, allowing the appeal and providing consequential relief to the appellants. en-us Fri, 01 Sep 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351520 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellants in a case concerning service tax liability on construction of commercial projects before 1.6.2007. The Tribunal, citing the Supreme Court's judgment in Commissioner Vs. Larsen & Toubro Ltd., held that works contracts were not subject to service tax before the specified date. Relying on this precedent and a similar case outcome, the Tribunal deemed the demand for service tax, interest, and penalty unsustainable. Consequently, the Tribunal set aside the order, allowing the appeal and providing consequential relief to the appellants. Case-Laws Service Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351520