https://www.taxtmi.com/caselaws?id=375253 The appellate tribunal remanded the case concerning the demand of Service Tax, interest, and penalty, under sections 76 and 78 of the Finance Act, 1994, for the period 16/06/2005 to 30/09/2006. The tribunal found that the lower authorities had not properly analyzed if the contracts in question qualified as works contracts, emphasizing the need to establish a clear intention of sale for a contract to be classified as such. Consequently, the matter was remanded for a fresh decision based on this criterion. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375253 The appellate tribunal remanded the case concerning the demand of Service Tax, interest, and penalty, under sections 76 and 78 of the Finance Act, 1994, for the period 16/06/2005 to 30/09/2006. The tribunal found that the lower authorities had not properly analyzed if the contracts in question qualified as works contracts, emphasizing the need to establish a clear intention of sale for a contract to be classified as such. Consequently, the matter was remanded for a fresh decision based on this criterion. Case-Laws Service Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375253