https://www.taxtmi.com/caselaws?id=371665 Taxability of works contract service for the period before 01.06.2007 required fresh examination because the lower authority had not determined whether the activity was in fact a works contract or whether the related abatement claim under the exemption notifications applied. Given the governing legal position that works contract service was not taxable prior to that date, the matter could not be finally decided without first identifying the correct nature of the contract and reassessing the exemption claim. The impugned order was therefore set aside and the dispute remanded to the original authority for fresh adjudication in light of the Supreme Court ruling. en-us Thu, 04 Oct 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371665 Taxability of works contract service for the period before 01.06.2007 required fresh examination because the lower authority had not determined whether the activity was in fact a works contract or whether the related abatement claim under the exemption notifications applied. Given the governing legal position that works contract service was not taxable prior to that date, the matter could not be finally decided without first identifying the correct nature of the contract and reassessing the exemption claim. The impugned order was therefore set aside and the dispute remanded to the original authority for fresh adjudication in light of the Supreme Court ruling. Case-Laws Service Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371665