https://www.taxtmi.com/caselaws?id=427445 The tribunal classified the services provided by the appellant as Works Contract Service (WCS) rather than Commercial or Industrial Construction Service (CICS). The demand for service tax on works contract service prior to June 2007 was deemed unsustainable. The demand under CICS post-June 2007 was also found to be incorrect, as the services fell under WCS. The tribunal ruled in favor of the appellant, setting aside the lower authorities' demand for service tax and granting consequential relief, as the penalties under sections 76 and 78 were considered mutually exclusive. en-us Tue, 06 Sep 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427445 The tribunal classified the services provided by the appellant as Works Contract Service (WCS) rather than Commercial or Industrial Construction Service (CICS). The demand for service tax on works contract service prior to June 2007 was deemed unsustainable. The demand under CICS post-June 2007 was also found to be incorrect, as the services fell under WCS. The tribunal ruled in favor of the appellant, setting aside the lower authorities' demand for service tax and granting consequential relief, as the penalties under sections 76 and 78 were considered mutually exclusive. Case-Laws Service Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427445