https://www.taxtmi.com/caselaws?id=354808 The appellant, engaged in installation services, disputed the Department's classification under the taxable category of "Commissioning and Installation Service" with service tax demand from 1.7.2003. The appellant argued they should only be liable from 16.6.2005 when the relevant entry was inserted. The court found the appellant's activities aligned with the amended definition effective from 16.6.2005 for "installation of electrical and electronic devices." The demand was deemed unsustainable, the lower authorities' decision was set aside, and the appeal was allowed in favor of the appellant. en-us Fri, 15 Sep 2017 00:00:00 +0530 Wed, 25 Apr 2018 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354808 The appellant, engaged in installation services, disputed the Department's classification under the taxable category of "Commissioning and Installation Service" with service tax demand from 1.7.2003. The appellant argued they should only be liable from 16.6.2005 when the relevant entry was inserted. The court found the appellant's activities aligned with the amended definition effective from 16.6.2005 for "installation of electrical and electronic devices." The demand was deemed unsustainable, the lower authorities' decision was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Service Tax Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354808