https://www.taxtmi.com/caselaws?id=355626 The Tribunal ruled in favor of the appellant, holding that the provision of bunk-houses for M/s. Cairns Energy India Pvt. Ltd. did not constitute a supply of tangible goods attracting Service Tax. The bunk-houses were deemed as accommodations created on-site with various components and accessories, rather than being supplied as ready-built structures. The Tribunal's decision overturned the earlier order confirming the Service Tax demand and penalties, emphasizing that the nature of the bunk-houses and the terms of the service order supported the appellant's position that no tangible goods were supplied in the arrangement. en-us Tue, 09 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355626 The Tribunal ruled in favor of the appellant, holding that the provision of bunk-houses for M/s. Cairns Energy India Pvt. Ltd. did not constitute a supply of tangible goods attracting Service Tax. The bunk-houses were deemed as accommodations created on-site with various components and accessories, rather than being supplied as ready-built structures. The Tribunal's decision overturned the earlier order confirming the Service Tax demand and penalties, emphasizing that the nature of the bunk-houses and the terms of the service order supported the appellant's position that no tangible goods were supplied in the arrangement. Case-Laws Service Tax Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355626