https://www.taxtmi.com/caselaws?id=361833 An indivisible works contract was not liable to service tax for the period before 1 June 2007, so the demand for that earlier period could not stand. For the post-1 June 2007 period, the dispute was treated as a contentious interpretational issue, and the penalties were found unwarranted. The assessee was also permitted to discharge service tax under the composition scheme for the later period. The note therefore reflects that the pre-2007 demand failed, the post-2007 penalties were deleted, and composition-based payment was allowed. en-us Tue, 06 Mar 2018 00:00:00 +0530 Fri, 15 Jun 2018 09:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361833 An indivisible works contract was not liable to service tax for the period before 1 June 2007, so the demand for that earlier period could not stand. For the post-1 June 2007 period, the dispute was treated as a contentious interpretational issue, and the penalties were found unwarranted. The assessee was also permitted to discharge service tax under the composition scheme for the later period. The note therefore reflects that the pre-2007 demand failed, the post-2007 penalties were deleted, and composition-based payment was allowed. Case-Laws Service Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361833