https://www.taxtmi.com/caselaws?id=359215 The Tribunal set aside the order confirming a demand for 'commercial and industrial service,' imposed penalties, and remanded the matter for fresh ascertainment on the limited grounds of Works Contract Service rules and 'goods transport agency' service applicability. The appellant was found entitled to the benefit of the Works Contract Service (Composite Scheme for Payment of Service Tax Rules), 2007, but the claim regarding 'goods transport agency' service was not examined. The case was disposed of by remand for further examination and decision by the original authority based on specified terms in the judgment. en-us Fri, 23 Mar 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359215 The Tribunal set aside the order confirming a demand for 'commercial and industrial service,' imposed penalties, and remanded the matter for fresh ascertainment on the limited grounds of Works Contract Service rules and 'goods transport agency' service applicability. The appellant was found entitled to the benefit of the Works Contract Service (Composite Scheme for Payment of Service Tax Rules), 2007, but the claim regarding 'goods transport agency' service was not examined. The case was disposed of by remand for further examination and decision by the original authority based on specified terms in the judgment. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359215