https://www.taxtmi.com/caselaws?id=416928 The Tribunal held that service tax could not be levied for the period before 01.06.2007 under 'works contract' services. It emphasized that 'works contract' services were only taxable post 01.06.2007 as per specific provisions. Regarding the confirmation of service tax post 01.06.2007, the Tribunal ruled that demands made under incorrect service categories cannot be sustained. The Tribunal set aside the Commissioner's order confirming the demand, citing the need for alignment with the case presented by the Revenue. This case highlights the importance of adhering to specific provisions and legal precedents in service tax matters. en-us Wed, 05 Jan 2022 00:00:00 +0530 Wed, 12 Jan 2022 08:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416928 The Tribunal held that service tax could not be levied for the period before 01.06.2007 under 'works contract' services. It emphasized that 'works contract' services were only taxable post 01.06.2007 as per specific provisions. Regarding the confirmation of service tax post 01.06.2007, the Tribunal ruled that demands made under incorrect service categories cannot be sustained. The Tribunal set aside the Commissioner's order confirming the demand, citing the need for alignment with the case presented by the Revenue. This case highlights the importance of adhering to specific provisions and legal precedents in service tax matters. Case-Laws Service Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416928