https://www.taxtmi.com/caselaws?id=280198 The Tribunal held that service tax could not be demanded on the value of works contracts already subject to VAT as the two levies are mutually exclusive. The appellant's intention to seek registration under Works Contract Services was evident, and the Circular dated 22 May 2007 did not support the demand for service tax under pre-existing categories like CICS or ECIS. The Tribunal set aside the impugned order, allowing the appeal with consequential relief, emphasizing the distinct nature of works contracts from service contracts and the inapplicability of taxing composite works contracts before the introduction of Works Contract Services as a taxable category. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 25 Apr 2019 06:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280198 The Tribunal held that service tax could not be demanded on the value of works contracts already subject to VAT as the two levies are mutually exclusive. The appellant's intention to seek registration under Works Contract Services was evident, and the Circular dated 22 May 2007 did not support the demand for service tax under pre-existing categories like CICS or ECIS. The Tribunal set aside the impugned order, allowing the appeal with consequential relief, emphasizing the distinct nature of works contracts from service contracts and the inapplicability of taxing composite works contracts before the introduction of Works Contract Services as a taxable category. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280198