https://www.taxtmi.com/caselaws?id=355698 The Appellate Tribunal CESTAT, Bangalore, in a case involving multiple appeals against impugned orders dated 22/03/2007 and 24/05/2007, addressed the issue of whether service tax could be imposed on indivisible Works Contract Service (WCS) before 01/06/2007. The Tribunal, relying on the law laid down by the Supreme Court in previous cases, including Larsen & Toubro Ltd., held that prior to 01/06/2007, service tax could only be levied on service contracts simpliciter, not on composite indivisible works contracts. Consequently, the Tribunal set aside the impugned orders in favor of the appellant and dismissed the Department's appeal, providing relief based on established legal principles and interpretations. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355698 The Appellate Tribunal CESTAT, Bangalore, in a case involving multiple appeals against impugned orders dated 22/03/2007 and 24/05/2007, addressed the issue of whether service tax could be imposed on indivisible Works Contract Service (WCS) before 01/06/2007. The Tribunal, relying on the law laid down by the Supreme Court in previous cases, including Larsen & Toubro Ltd., held that prior to 01/06/2007, service tax could only be levied on service contracts simpliciter, not on composite indivisible works contracts. Consequently, the Tribunal set aside the impugned orders in favor of the appellant and dismissed the Department's appeal, providing relief based on established legal principles and interpretations. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355698