https://www.taxtmi.com/caselaws?id=360795 Execution of finishing works with supply of material was treated as works contract, taxable only from 01.06.2007; demands for the earlier period could not survive, and for the post-01.06.2007 period tax could not be levied on the gross value as if the activity were a different service because the assessee was entitled to the applicable abatement. The later demand was also barred by limitation because extended limitation was invoked for a subsequent notice on the same issue after an earlier notice had already been issued, making the invocation unjustified. The proceedings were therefore unsustainable on merits and on limitation, with consequential relief. en-us Tue, 20 Mar 2018 00:00:00 +0530 Wed, 23 May 2018 07:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360795 Execution of finishing works with supply of material was treated as works contract, taxable only from 01.06.2007; demands for the earlier period could not survive, and for the post-01.06.2007 period tax could not be levied on the gross value as if the activity were a different service because the assessee was entitled to the applicable abatement. The later demand was also barred by limitation because extended limitation was invoked for a subsequent notice on the same issue after an earlier notice had already been issued, making the invocation unjustified. The proceedings were therefore unsustainable on merits and on limitation, with consequential relief. Case-Laws Service Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360795