https://www.taxtmi.com/caselaws?id=371249 The Tribunal held that the appellant's works contract services for Railways were not exigible to service tax both before and after 01.06.2007 as they fell outside the scope of works contract services. The liability on GTA services received by the appellant was partially confirmed, with certain transactions remanded for further verification. The appeal on tax on GTA services was upheld, penalties were modified, and the appeal was disposed of based on the Tribunal's findings. en-us Mon, 12 Nov 2018 00:00:00 +0530 Mon, 10 Jun 2019 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371249 The Tribunal held that the appellant's works contract services for Railways were not exigible to service tax both before and after 01.06.2007 as they fell outside the scope of works contract services. The liability on GTA services received by the appellant was partially confirmed, with certain transactions remanded for further verification. The appeal on tax on GTA services was upheld, penalties were modified, and the appeal was disposed of based on the Tribunal's findings. Case-Laws Service Tax Mon, 12 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371249