https://www.taxtmi.com/caselaws?id=374068 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax, interest, and penalties. The decision was based on the non-taxability of composite works contracts before 01.06.2007, following legal precedents such as Larsen & Toubro Ltd. The Tribunal found that the extended period of limitation was not applicable due to the appellant's regular compliance with reporting requirements and lack of intention to evade tax. Consequently, the appeal was allowed, emphasizing the significance of legal precedents and compliance history in determining tax liabilities and penalties. en-us Tue, 08 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374068 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax, interest, and penalties. The decision was based on the non-taxability of composite works contracts before 01.06.2007, following legal precedents such as Larsen & Toubro Ltd. The Tribunal found that the extended period of limitation was not applicable due to the appellant's regular compliance with reporting requirements and lack of intention to evade tax. Consequently, the appeal was allowed, emphasizing the significance of legal precedents and compliance history in determining tax liabilities and penalties. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374068