https://www.taxtmi.com/caselaws?id=294671 The Tribunal ruled in favor of the appellant in a case concerning the classification of services as "works contract" or "erection, commissioning, and installation services" under the Finance Act, 1994. The Tribunal held that the services provided were classifiable as works contracts and not subject to service tax for the relevant period. The impugned order confirming the service tax demand was set aside, and the appellant was granted consequential relief, with the Tribunal deeming the tax, interest, and penalty imposed as unsustainable based on legal interpretation and precedents cited. en-us Thu, 26 Sep 2019 00:00:00 +0530 Tue, 27 Apr 2021 12:14:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294671 The Tribunal ruled in favor of the appellant in a case concerning the classification of services as "works contract" or "erection, commissioning, and installation services" under the Finance Act, 1994. The Tribunal held that the services provided were classifiable as works contracts and not subject to service tax for the relevant period. The impugned order confirming the service tax demand was set aside, and the appellant was granted consequential relief, with the Tribunal deeming the tax, interest, and penalty imposed as unsustainable based on legal interpretation and precedents cited. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294671