https://www.taxtmi.com/caselaws?id=365755 The Tribunal found the impugned order unsustainable and set it aside. The assessee's appeal on merits was allowed, leading to the rejection of the Revenue's appeal for non-imposition of penalties. The judgment emphasized the specific requirements for the levy of service tax on works contracts and the importance of correctly determining the value of services in such contracts, based on legal precedents and relevant provisions' interpretation. en-us Wed, 08 Aug 2018 00:00:00 +0530 Thu, 13 Sep 2018 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365755 The Tribunal found the impugned order unsustainable and set it aside. The assessee's appeal on merits was allowed, leading to the rejection of the Revenue's appeal for non-imposition of penalties. The judgment emphasized the specific requirements for the levy of service tax on works contracts and the importance of correctly determining the value of services in such contracts, based on legal precedents and relevant provisions' interpretation. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365755