https://www.taxtmi.com/caselaws?id=359992 The Tribunal ruled in favor of the respondent, finding that they were not liable for the demanded service tax, interest, or penalty. The respondent correctly availed benefits under Notification No. 01/2006-ST for contracts without utilizing CENVAT credit on inputs or input services. The Tribunal upheld the adjudicating authority's decision to drop the proceedings initiated by the show-cause notice, emphasizing compliance with notification conditions. The Revenue's appeal was rejected, affirming the legality of the decision. en-us Fri, 23 Feb 2018 00:00:00 +0530 Mon, 07 May 2018 20:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359992 The Tribunal ruled in favor of the respondent, finding that they were not liable for the demanded service tax, interest, or penalty. The respondent correctly availed benefits under Notification No. 01/2006-ST for contracts without utilizing CENVAT credit on inputs or input services. The Tribunal upheld the adjudicating authority's decision to drop the proceedings initiated by the show-cause notice, emphasizing compliance with notification conditions. The Revenue's appeal was rejected, affirming the legality of the decision. Case-Laws Service Tax Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359992