https://www.taxtmi.com/caselaws?id=200011 The Appellate Tribunal CESTAT CHENNAI held that the maintenance contract carried out by the respondent was not liable to Service Tax for the period in question. There was a deficiency in understanding of facts and law by the authorities below, leading to an incorrect categorization of the work. The Tribunal directed the calculation of Service Tax on the service component only and granted the appellant a fair opportunity of hearing. No penalty was imposed due to complexities in interpreting the law at the initial stages. The matter was remanded for a fresh decision based on the Tribunal's directions. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 17 Mar 2018 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200011 The Appellate Tribunal CESTAT CHENNAI held that the maintenance contract carried out by the respondent was not liable to Service Tax for the period in question. There was a deficiency in understanding of facts and law by the authorities below, leading to an incorrect categorization of the work. The Tribunal directed the calculation of Service Tax on the service component only and granted the appellant a fair opportunity of hearing. No penalty was imposed due to complexities in interpreting the law at the initial stages. The matter was remanded for a fresh decision based on the Tribunal's directions. Case-Laws Service Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200011