https://www.taxtmi.com/caselaws?id=371306 The Tribunal allowed the appeal, setting aside the service tax demand against the appellant for services rendered under various contracts. It held that the demand was time-barred and that the appellant was eligible for the benefit under the Composition Scheme for Payment of Service Tax. The Tribunal found that the appellant's activities fell within the works contract service category, and the demand was not validly raised invoking the extended period of limitation. The appellant's services, including the supply of materials, were deemed to be covered under the Works Contract Service, leading to the appeal being allowed with consequential benefit. en-us Wed, 19 Sep 2018 00:00:00 +0530 Mon, 03 Dec 2018 08:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371306 The Tribunal allowed the appeal, setting aside the service tax demand against the appellant for services rendered under various contracts. It held that the demand was time-barred and that the appellant was eligible for the benefit under the Composition Scheme for Payment of Service Tax. The Tribunal found that the appellant's activities fell within the works contract service category, and the demand was not validly raised invoking the extended period of limitation. The appellant's services, including the supply of materials, were deemed to be covered under the Works Contract Service, leading to the appeal being allowed with consequential benefit. Case-Laws Service Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371306