https://www.taxtmi.com/caselaws?id=357001 The Tribunal allowed the appeal in a case involving Service Tax liability for a civil construction project, ruling that the appellant was not liable for tax before 1.7.2007 due to the composite nature of the works contract. The Tribunal held that the value of free supplied material should not be included in the gross amount charged for works contract service. The appellant's compliance with the Works Contract Rules, 2007, and reliance on legal precedents were key factors in the Tribunal's decision. en-us Thu, 18 Jan 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357001 The Tribunal allowed the appeal in a case involving Service Tax liability for a civil construction project, ruling that the appellant was not liable for tax before 1.7.2007 due to the composite nature of the works contract. The Tribunal held that the value of free supplied material should not be included in the gross amount charged for works contract service. The appellant's compliance with the Works Contract Rules, 2007, and reliance on legal precedents were key factors in the Tribunal's decision. Case-Laws Service Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357001