https://www.taxtmi.com/caselaws?id=365627 The Tribunal ruled in favor of the appellant, holding that the deduction of 2% VAT by the service recipient on total gross service charges for Commercial and Industrial Construction Service was impermissible during the relevant period of 2005-2006 when works contract service was not taxable. The Tribunal cited relevant judgments and determined that since the service itself was not taxable at that time, the demand for service tax on the 2% VAT deduction was not sustainable. The appeal was allowed, and the demand raised by the Revenue was set aside. en-us Fri, 08 Jun 2018 00:00:00 +0530 Tue, 21 Aug 2018 06:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365627 The Tribunal ruled in favor of the appellant, holding that the deduction of 2% VAT by the service recipient on total gross service charges for Commercial and Industrial Construction Service was impermissible during the relevant period of 2005-2006 when works contract service was not taxable. The Tribunal cited relevant judgments and determined that since the service itself was not taxable at that time, the demand for service tax on the 2% VAT deduction was not sustainable. The appeal was allowed, and the demand raised by the Revenue was set aside. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365627