https://www.taxtmi.com/caselaws?id=291114 The Tribunal ruled in favor of the appellant on all issues, setting aside demands and penalties concerning service classification under works contract, construction of flats for the Delhi Development Authority, and the application of the amended Section 67 regarding gross amounts charged. The Tribunal emphasized legal precedents, determining that composite contracts involving material supply fall under works contracts, thus invalidating the demands. The Tribunal also clarified that tax liability amendments are prospective unless explicitly stated, thereby nullifying the demand based on amended Section 67. The appellant was granted consequential reliefs, affirming the legal interpretations presented. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 13 Nov 2024 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291114 The Tribunal ruled in favor of the appellant on all issues, setting aside demands and penalties concerning service classification under works contract, construction of flats for the Delhi Development Authority, and the application of the amended Section 67 regarding gross amounts charged. The Tribunal emphasized legal precedents, determining that composite contracts involving material supply fall under works contracts, thus invalidating the demands. The Tribunal also clarified that tax liability amendments are prospective unless explicitly stated, thereby nullifying the demand based on amended Section 67. The appellant was granted consequential reliefs, affirming the legal interpretations presented. Case-Laws Service Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291114