https://www.taxtmi.com/caselaws?id=284336 The Tribunal ruled in favor of the appellant on multiple issues concerning the applicability of Section 66A of the Finance Act, 1994 for service tax liability. They found evidence supporting the appellant's claims regarding the installation date of certain machineries, consideration for supply of goods and erection services, and the time bar for demand invoking the extended period. The Tribunal emphasized that in cases of all-inclusive contracts with lump-sum payments, liability for service tax may not apply. As a result, the case was remanded to the original authority for a fresh decision, with all issues being kept open for further examination. en-us Fri, 20 Jan 2017 00:00:00 +0530 Tue, 12 Nov 2019 18:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284336 The Tribunal ruled in favor of the appellant on multiple issues concerning the applicability of Section 66A of the Finance Act, 1994 for service tax liability. They found evidence supporting the appellant's claims regarding the installation date of certain machineries, consideration for supply of goods and erection services, and the time bar for demand invoking the extended period. The Tribunal emphasized that in cases of all-inclusive contracts with lump-sum payments, liability for service tax may not apply. As a result, the case was remanded to the original authority for a fresh decision, with all issues being kept open for further examination. Case-Laws Service Tax Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284336