https://www.taxtmi.com/caselaws?id=384997 The Tribunal ruled in favor of the appellant regarding the allegations of artificially dividing a turnkey project into contracts for service tax payment and claiming benefits under Works Contract (Composition Scheme) Rules without prior intimation. The Tribunal held that the appellant was entitled to the benefit of abatement under the relevant notification as the contracts were not combined into a single works contract. Additionally, the failure to file prior intimation was considered a procedural lapse and did not justify denying the substantial benefit. The demands were set aside based on previous decisions for the appellant, ensuring consistency and fairness in the resolution of the disputes. en-us Wed, 12 Jun 2019 00:00:00 +0530 Wed, 28 Oct 2020 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384997 The Tribunal ruled in favor of the appellant regarding the allegations of artificially dividing a turnkey project into contracts for service tax payment and claiming benefits under Works Contract (Composition Scheme) Rules without prior intimation. The Tribunal held that the appellant was entitled to the benefit of abatement under the relevant notification as the contracts were not combined into a single works contract. Additionally, the failure to file prior intimation was considered a procedural lapse and did not justify denying the substantial benefit. The demands were set aside based on previous decisions for the appellant, ensuring consistency and fairness in the resolution of the disputes. Case-Laws Service Tax Wed, 12 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384997