https://www.taxtmi.com/caselaws?id=352284 The Tribunal ruled in favor of the appellants in a service tax dispute regarding erection, commissioning, or installation services for the period 2004-2009. It held that service tax on composite works contracts is applicable only from 01/06/2007 as per Supreme Court precedent. The Original Authority was directed to verify contract compositions. The appellants were found eligible for the composition scheme without factoring in the value of free supply materials. Demands for the extended period and penalties were deemed unsustainable, with penalties set aside. The appellants were granted a re-verification opportunity for a fresh decision. en-us Fri, 03 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352284 The Tribunal ruled in favor of the appellants in a service tax dispute regarding erection, commissioning, or installation services for the period 2004-2009. It held that service tax on composite works contracts is applicable only from 01/06/2007 as per Supreme Court precedent. The Original Authority was directed to verify contract compositions. The appellants were found eligible for the composition scheme without factoring in the value of free supply materials. Demands for the extended period and penalties were deemed unsustainable, with penalties set aside. The appellants were granted a re-verification opportunity for a fresh decision. Case-Laws Service Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352284