https://www.taxtmi.com/caselaws?id=381763 The Tribunal ruled in favor of the Appellant, determining that the services provided should be classified under 'Works Contract' (WC) rather than 'Erection, Commissioning or Installation' (ECI). The Appellant was granted abatement under the Notification dated 01 March, 2006, and the demand made under the 'Management, Maintenance or Repair' (MMR) service category was not upheld. The Tribunal set aside the previous order and allowed the appeal, emphasizing that demands made under incorrect service categories cannot be sustained. en-us Fri, 24 May 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381763 The Tribunal ruled in favor of the Appellant, determining that the services provided should be classified under 'Works Contract' (WC) rather than 'Erection, Commissioning or Installation' (ECI). The Appellant was granted abatement under the Notification dated 01 March, 2006, and the demand made under the 'Management, Maintenance or Repair' (MMR) service category was not upheld. The Tribunal set aside the previous order and allowed the appeal, emphasizing that demands made under incorrect service categories cannot be sustained. Case-Laws Service Tax Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381763