https://www.taxtmi.com/caselaws?id=387624 The Tribunal ruled in favor of the state-owned PSU, holding that the demands of Service Tax and CENVAT Credit for works contract services provided between 2005-2009 were baseless. The Tribunal considered retrospective exemptions under the Finance Act, 2012, and Supreme Court judgments indicating that Works Contracts cannot be taxed under other service categories. Due to the absence of subsequent judgments and amendments during the original adjudication, the matter was remanded for fresh consideration, directing the adjudicating authority to review relevant legal provisions and precedents before issuing new orders. The decision prioritized a fair hearing for the appellant and was delivered on October 22, 2019. en-us Tue, 22 Oct 2019 00:00:00 +0530 Sat, 26 Oct 2019 10:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387624 The Tribunal ruled in favor of the state-owned PSU, holding that the demands of Service Tax and CENVAT Credit for works contract services provided between 2005-2009 were baseless. The Tribunal considered retrospective exemptions under the Finance Act, 2012, and Supreme Court judgments indicating that Works Contracts cannot be taxed under other service categories. Due to the absence of subsequent judgments and amendments during the original adjudication, the matter was remanded for fresh consideration, directing the adjudicating authority to review relevant legal provisions and precedents before issuing new orders. The decision prioritized a fair hearing for the appellant and was delivered on October 22, 2019. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387624