https://www.taxtmi.com/caselaws?id=405495 The tribunal upheld the adjudicating authority's order, dismissing the revenue's appeal and vacating the proceedings against the respondents. It was ruled that the value of materials supplied under separate contracts could not be included in the gross value of works contract services for service tax purposes. Additionally, the extended period of limitation was deemed inapplicable as there was no evidence of suppression or wilful misstatement by the respondents. en-us Thu, 18 Mar 2021 00:00:00 +0530 Mon, 02 Aug 2021 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405495 The tribunal upheld the adjudicating authority's order, dismissing the revenue's appeal and vacating the proceedings against the respondents. It was ruled that the value of materials supplied under separate contracts could not be included in the gross value of works contract services for service tax purposes. Additionally, the extended period of limitation was deemed inapplicable as there was no evidence of suppression or wilful misstatement by the respondents. Case-Laws Service Tax Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405495