https://www.taxtmi.com/caselaws?id=375410 The Tribunal held that the value of onshore and offshore supplies should not be included in the service value under the works contract. It ruled that the contracts for onshore and offshore supplies were distinct from the services contract, as evidenced by separate agreements and payments made before the critical amendment date of 07.07.2009. The demand for differential service tax, interest, and penalties was found to be unsustainable as the contracts were separate entities. Consequently, the Tribunal allowed the appeal, setting aside the impugned order in favor of the appellant. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 07 Feb 2020 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375410 The Tribunal held that the value of onshore and offshore supplies should not be included in the service value under the works contract. It ruled that the contracts for onshore and offshore supplies were distinct from the services contract, as evidenced by separate agreements and payments made before the critical amendment date of 07.07.2009. The demand for differential service tax, interest, and penalties was found to be unsustainable as the contracts were separate entities. Consequently, the Tribunal allowed the appeal, setting aside the impugned order in favor of the appellant. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375410