https://www.taxtmi.com/caselaws?id=367933 The appellant, engaged in manufacturing transformers and electrical switchgear, was paying service tax for works contract service without availing the composition scheme. The Tribunal held that contracts for supply, erection, and civil works should be assessed separately. The appellant was entitled to abatement under a specific notification, setting aside the demand for short-payment of service tax. Regarding the failure to avail the composite scheme, the Tribunal ruled that procedural lapses should not deny substantial benefits, setting aside the demand on this count. The impugned orders were set aside, and the appeals were allowed with any consequential relief. en-us Wed, 29 Aug 2018 00:00:00 +0530 Thu, 27 Sep 2018 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367933 The appellant, engaged in manufacturing transformers and electrical switchgear, was paying service tax for works contract service without availing the composition scheme. The Tribunal held that contracts for supply, erection, and civil works should be assessed separately. The appellant was entitled to abatement under a specific notification, setting aside the demand for short-payment of service tax. Regarding the failure to avail the composite scheme, the Tribunal ruled that procedural lapses should not deny substantial benefits, setting aside the demand on this count. The impugned orders were set aside, and the appeals were allowed with any consequential relief. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367933