https://www.taxtmi.com/caselaws?id=198583 The Tribunal ruled that there would be no levy of service tax on indivisible works contracts executed between 10.9.2004 and 31.5.2007. However, for contracts made taxable from 1.6.2007 onwards, the appellant would be subject to Section 67 of the Finance Act, 1994, for determining the value of services in the works contracts. The Tribunal also specified that if the appellant had opted for the composition scheme, the eligibility and fulfillment of conditions for the scheme would be examined. Penalties were not imposed due to confusion, and the appeal was partly allowed and partly remanded to the adjudicating authority with specific directions. en-us Mon, 06 Feb 2017 00:00:00 +0530 Fri, 09 Sep 2022 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198583 The Tribunal ruled that there would be no levy of service tax on indivisible works contracts executed between 10.9.2004 and 31.5.2007. However, for contracts made taxable from 1.6.2007 onwards, the appellant would be subject to Section 67 of the Finance Act, 1994, for determining the value of services in the works contracts. The Tribunal also specified that if the appellant had opted for the composition scheme, the eligibility and fulfillment of conditions for the scheme would be examined. Penalties were not imposed due to confusion, and the appeal was partly allowed and partly remanded to the adjudicating authority with specific directions. Case-Laws Central Excise Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198583