https://www.taxtmi.com/caselaws?id=422223 The Tribunal concluded that the services provided were classified as "Works Contract Services," entitling the appellant to abatement benefits under Notification No. 1/2006. The invocation of the extended period of limitation was deemed unjustified, and penalties were waived. The order was set aside, and the appeal was allowed, with the Tribunal finding in favor of the appellant. en-us Tue, 10 May 2022 00:00:00 +0530 Thu, 12 May 2022 08:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422223 The Tribunal concluded that the services provided were classified as "Works Contract Services," entitling the appellant to abatement benefits under Notification No. 1/2006. The invocation of the extended period of limitation was deemed unjustified, and penalties were waived. The order was set aside, and the appeal was allowed, with the Tribunal finding in favor of the appellant. Case-Laws Service Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422223