https://www.taxtmi.com/caselaws?id=367635 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a service tax dispute. The Tribunal held that the demands raised by the Revenue for service tax payment under Maintenance and Repair services were not sustainable. It emphasized that the appellant correctly paid under Works Contract category post its introduction in June 2001. Referring to a Supreme Court decision, the Tribunal stated that the Revenue cannot hold the assessee liable for a different category before 01.07.2007 if the service falls under Works Contract. The Tribunal also noted that the extended period of limitation cannot be invoked against the assessee. Consequently, the impugned orders were set aside, and both appeals by the appellant were allowed. en-us Tue, 31 Jul 2018 00:00:00 +0530 Mon, 24 Sep 2018 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367635 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a service tax dispute. The Tribunal held that the demands raised by the Revenue for service tax payment under Maintenance and Repair services were not sustainable. It emphasized that the appellant correctly paid under Works Contract category post its introduction in June 2001. Referring to a Supreme Court decision, the Tribunal stated that the Revenue cannot hold the assessee liable for a different category before 01.07.2007 if the service falls under Works Contract. The Tribunal also noted that the extended period of limitation cannot be invoked against the assessee. Consequently, the impugned orders were set aside, and both appeals by the appellant were allowed. Case-Laws Service Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367635