https://www.taxtmi.com/caselaws?id=415572 The Tribunal allowed the appeal, setting aside the impugned order, as the services provided by the appellant did not qualify as "supply of tangible goods services" under the relevant provisions of the service tax law. The Tribunal found that the appellant's work primarily focused on the erection of girders, with payments linked to the number of girders erected, indicating a service related to construction rather than the supply of equipment. The Tribunal also noted exemptions for subcontractors providing works contract services, further supporting the appellant's position and distinguishing the case law and circulars relied upon by the Revenue. en-us Tue, 07 Dec 2021 00:00:00 +0530 Thu, 09 Dec 2021 08:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415572 The Tribunal allowed the appeal, setting aside the impugned order, as the services provided by the appellant did not qualify as "supply of tangible goods services" under the relevant provisions of the service tax law. The Tribunal found that the appellant's work primarily focused on the erection of girders, with payments linked to the number of girders erected, indicating a service related to construction rather than the supply of equipment. The Tribunal also noted exemptions for subcontractors providing works contract services, further supporting the appellant's position and distinguishing the case law and circulars relied upon by the Revenue. Case-Laws Service Tax Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415572