https://www.taxtmi.com/caselaws?id=362178 The Tribunal allowed the appeal against the demand for Service Tax, interest, and penalty under Sections 76, 77, and 78 of the Finance Act, 1994. It held that the appellant's activity was a works contract service, not subject to taxation before 1.6.2007. The Tribunal emphasized the composite nature of the contract involving both services and goods, allowing the exclusion of the value of goods on which VAT was paid. Additionally, it rejected the extended period of limitation due to the appellant's proactive communication with Revenue in 2006, ultimately ruling in favor of the appellant. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 07 Feb 2019 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362178 The Tribunal allowed the appeal against the demand for Service Tax, interest, and penalty under Sections 76, 77, and 78 of the Finance Act, 1994. It held that the appellant's activity was a works contract service, not subject to taxation before 1.6.2007. The Tribunal emphasized the composite nature of the contract involving both services and goods, allowing the exclusion of the value of goods on which VAT was paid. Additionally, it rejected the extended period of limitation due to the appellant's proactive communication with Revenue in 2006, ultimately ruling in favor of the appellant. Case-Laws Service Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362178