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    <title>2018 (7) TMI 619 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held in favor of the appellant, classifying their activities under Works Contracts Service (WCS) from 01.06.2007 onwards, setting aside the demand for service tax prior to that date. The Tribunal rejected the time bar argument regarding invoking the suppression clause but remanded the matter for a fresh decision based on a relevant apex court judgment. The appellant was granted a fair hearing in the denovo proceedings, affirming their entitlement to pay service tax under WCS from 01.06.2007, as previously claimed and upheld their position under WCS for the relevant period.</description>
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