https://www.taxtmi.com/caselaws?id=394171 The Tribunal set aside demands for service tax under an incorrect category, emphasizing the distinction between works contracts and service contracts. The appellant's challenge was upheld, leading to the dismissal of demands in two appeals. Additionally, the Tribunal ruled in favor of the appellant regarding the extension of benefits of advances from the taxable value of service tax, correcting errors in calculations made by the Principal Commissioner. Appeals filed by the Department were dismissed as the decision of the Larger Bench was confirmed by higher courts. en-us Mon, 02 Mar 2020 00:00:00 +0530 Fri, 19 Feb 2021 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394171 The Tribunal set aside demands for service tax under an incorrect category, emphasizing the distinction between works contracts and service contracts. The appellant's challenge was upheld, leading to the dismissal of demands in two appeals. Additionally, the Tribunal ruled in favor of the appellant regarding the extension of benefits of advances from the taxable value of service tax, correcting errors in calculations made by the Principal Commissioner. Appeals filed by the Department were dismissed as the decision of the Larger Bench was confirmed by higher courts. Case-Laws Service Tax Mon, 02 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394171