https://www.taxtmi.com/caselaws?id=385696 A service tax demand based on an audit objection already settled by the department was held unsustainable and time-barred, so it could not survive on the same objection. The agreement was construed as involving supply of material along with erection, commissioning and installation service, bringing the appellant within the benefit of the relevant exemption notifications. As the tax demand failed, the proposed penalty also did not survive. The impugned order was set aside and the appellant obtained consequential relief. en-us Wed, 04 Sep 2019 00:00:00 +0530 Wed, 11 Sep 2019 20:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385696 A service tax demand based on an audit objection already settled by the department was held unsustainable and time-barred, so it could not survive on the same objection. The agreement was construed as involving supply of material along with erection, commissioning and installation service, bringing the appellant within the benefit of the relevant exemption notifications. As the tax demand failed, the proposed penalty also did not survive. The impugned order was set aside and the appellant obtained consequential relief. Case-Laws Service Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385696