https://www.taxtmi.com/caselaws?id=365155 The tribunal ruled in favor of the appellant, setting aside the demand for service tax liability for the period April 2007 to March 2009. It held that the contracts with Lanco Infratech Ltd constituted works contracts, not subject to differential service tax. The construction of ash dyke was also classified as a works contract, overturning the previous decision. While the taxability of services for site formation and clearance was upheld, penalties were waived due to genuine interpretation issues. The tribunal confirmed the demand for duty but waived penalties for activities not falling under the definition of road construction. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365155 The tribunal ruled in favor of the appellant, setting aside the demand for service tax liability for the period April 2007 to March 2009. It held that the contracts with Lanco Infratech Ltd constituted works contracts, not subject to differential service tax. The construction of ash dyke was also classified as a works contract, overturning the previous decision. While the taxability of services for site formation and clearance was upheld, penalties were waived due to genuine interpretation issues. The tribunal confirmed the demand for duty but waived penalties for activities not falling under the definition of road construction. Case-Laws Service Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365155