https://www.taxtmi.com/caselaws?id=294019 The tribunal concluded that the appellant's services were classified as 'works contract', falling outside the purview of service tax under the Finance Act, 1994. The demand for service tax on material costs was deemed incorrect, and the appeal was allowed. The tribunal set aside the tax demand and penalties, noting the appellant's compliance with the levy on taxable services through the discharge of liability on the labor component. en-us Fri, 29 Nov 2019 00:00:00 +0530 Tue, 03 Aug 2021 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294019 The tribunal concluded that the appellant's services were classified as 'works contract', falling outside the purview of service tax under the Finance Act, 1994. The demand for service tax on material costs was deemed incorrect, and the appeal was allowed. The tribunal set aside the tax demand and penalties, noting the appellant's compliance with the levy on taxable services through the discharge of liability on the labor component. Case-Laws Service Tax Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294019