https://www.taxtmi.com/caselaws?id=415663 The Tribunal ruled in favor of the appellant, holding that the demand of service tax under Commercial or Industrial Construction Services for composite contracts involving both supply of material and rendering of service could not sustain. Additionally, the Tribunal accepted the argument regarding the limitation period for issuing the show cause notice and the absence of willful suppression or mis-statement by the appellant. The appeal was allowed with consequential relief, emphasizing the importance of considering the nature of the services provided in determining the tax liability. en-us Fri, 10 Dec 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415663 The Tribunal ruled in favor of the appellant, holding that the demand of service tax under Commercial or Industrial Construction Services for composite contracts involving both supply of material and rendering of service could not sustain. Additionally, the Tribunal accepted the argument regarding the limitation period for issuing the show cause notice and the absence of willful suppression or mis-statement by the appellant. The appeal was allowed with consequential relief, emphasizing the importance of considering the nature of the services provided in determining the tax liability. Case-Laws Service Tax Fri, 10 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415663