https://www.taxtmi.com/caselaws?id=377798 The Tribunal allowed the appeal, determining that the services rendered by the appellants were covered under Works Contract and exempt from Service Tax before the specified date. The construction of roads and clearing of cooling pond materials were found to fall under Works Contract, not liable for Service Tax, contrary to the Department's arguments. The Tribunal emphasized that the exemption under Section 97 of the Finance Act, 1994 applied to the appellants' work, dismissing the Department's contentions based on specific notifications. en-us Fri, 29 Mar 2019 00:00:00 +0530 Mon, 26 Aug 2019 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377798 The Tribunal allowed the appeal, determining that the services rendered by the appellants were covered under Works Contract and exempt from Service Tax before the specified date. The construction of roads and clearing of cooling pond materials were found to fall under Works Contract, not liable for Service Tax, contrary to the Department's arguments. The Tribunal emphasized that the exemption under Section 97 of the Finance Act, 1994 applied to the appellants' work, dismissing the Department's contentions based on specific notifications. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377798