https://www.taxtmi.com/caselaws?id=411646 The Tribunal allowed the appeal in favor of the appellant, holding that there is no machinery to levy service tax on indivisible composite works contracts, citing the decision in Larsen & Toubro Ltd. Consequently, the recovery of interest for delayed tax payment was rendered moot. Penalties under Sections 76 and 77 were not imposed, with a penalty of Rs. 1,000 for failure to file the ST-3 return on time being the only penalty upheld. The Tribunal also ruled in favor of the appellant on the applicability of service tax on Work Contract Services, granting consequential benefits as per the law. en-us Fri, 27 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411646 The Tribunal allowed the appeal in favor of the appellant, holding that there is no machinery to levy service tax on indivisible composite works contracts, citing the decision in Larsen & Toubro Ltd. Consequently, the recovery of interest for delayed tax payment was rendered moot. Penalties under Sections 76 and 77 were not imposed, with a penalty of Rs. 1,000 for failure to file the ST-3 return on time being the only penalty upheld. The Tribunal also ruled in favor of the appellant on the applicability of service tax on Work Contract Services, granting consequential benefits as per the law. Case-Laws Service Tax Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411646