https://www.taxtmi.com/caselaws?id=376017 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax under Commercial or Industrial Construction Services and Repair and Maintenance Services. The services were classified under Works Contract Service based on legal precedents, with the demand incorrectly proposed under different categories. The Tribunal directed a de novo decision for the laying of pipelines supplied by customers, emphasizing the need to verify contracts for accurate assessment. en-us Mon, 18 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376017 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax under Commercial or Industrial Construction Services and Repair and Maintenance Services. The services were classified under Works Contract Service based on legal precedents, with the demand incorrectly proposed under different categories. The Tribunal directed a de novo decision for the laying of pipelines supplied by customers, emphasizing the need to verify contracts for accurate assessment. Case-Laws Service Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376017