https://www.taxtmi.com/caselaws?id=353826 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals of both the Revenue and the assessee in a dispute over tax liability for construction activities. The Tribunal ruled that construction contracts should only be taxed from 1.6.2007 onwards under "works contract service," granted retrospective exemption for repair and maintenance of roads, and deemed tax liability under GTA service unsustainable. The case was remanded to the Original Authority for reassessment, emphasizing the need for verification and re-quantification without levying penalties due to the complex nature of the tax dispute. en-us Fri, 29 Dec 2017 00:00:00 +0530 Tue, 13 Feb 2018 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353826 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals of both the Revenue and the assessee in a dispute over tax liability for construction activities. The Tribunal ruled that construction contracts should only be taxed from 1.6.2007 onwards under "works contract service," granted retrospective exemption for repair and maintenance of roads, and deemed tax liability under GTA service unsustainable. The case was remanded to the Original Authority for reassessment, emphasizing the need for verification and re-quantification without levying penalties due to the complex nature of the tax dispute. Case-Laws Service Tax Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353826