https://www.taxtmi.com/caselaws?id=399028 The tribunal ruled in favor of the appellant, setting aside the penalties imposed and confirming that the service provided qualified as Works Contract Service. The tribunal considered the contract terms, material provision, and the revenue's admission in the show cause notice. Citing the judgment in COMMISSIONER v/S. LARSEN & TOURBO LTD., the tribunal held that Works Contract Service was not taxable before 01.06.2007, applying this ruling to the entire period in question. en-us Tue, 22 Sep 2020 00:00:00 +0530 Thu, 01 Oct 2020 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399028 The tribunal ruled in favor of the appellant, setting aside the penalties imposed and confirming that the service provided qualified as Works Contract Service. The tribunal considered the contract terms, material provision, and the revenue's admission in the show cause notice. Citing the judgment in COMMISSIONER v/S. LARSEN & TOURBO LTD., the tribunal held that Works Contract Service was not taxable before 01.06.2007, applying this ruling to the entire period in question. Case-Laws Service Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399028