https://www.taxtmi.com/caselaws?id=353234 The Tribunal ruled in favor of the assessee, setting aside the impugned orders concerning service tax demands on works contracts. They held that service tax on indivisible Works Contract Service (WCS) prior to 01/06/2007 was not valid, citing the Supreme Court's decision. The Tribunal allowed the appeals, finding the penalties imposed unjustified and invoking the extended period under Section 73 incorrect. The Department's appeal was dismissed, and the assessee's appeals were allowed with consequential relief. en-us Wed, 06 Dec 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353234 The Tribunal ruled in favor of the assessee, setting aside the impugned orders concerning service tax demands on works contracts. They held that service tax on indivisible Works Contract Service (WCS) prior to 01/06/2007 was not valid, citing the Supreme Court's decision. The Tribunal allowed the appeals, finding the penalties imposed unjustified and invoking the extended period under Section 73 incorrect. The Department's appeal was dismissed, and the assessee's appeals were allowed with consequential relief. Case-Laws Service Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353234