https://www.taxtmi.com/caselaws?id=358854 The Tribunal ruled in favor of the appellant, determining that the services provided were classified under works contract service and that the show cause notice was barred by limitation. The appellant was found not to have engaged in activities to evade payment of Service Tax, and the demand was confined to the normal period only. The Tribunal emphasized that the extended period for alleging fraud or willful misstatement was not applicable in complex matters, ultimately allowing the appeal in favor of the appellant. en-us Wed, 07 Feb 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358854 The Tribunal ruled in favor of the appellant, determining that the services provided were classified under works contract service and that the show cause notice was barred by limitation. The appellant was found not to have engaged in activities to evade payment of Service Tax, and the demand was confined to the normal period only. The Tribunal emphasized that the extended period for alleging fraud or willful misstatement was not applicable in complex matters, ultimately allowing the appeal in favor of the appellant. Case-Laws Service Tax Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358854