https://www.taxtmi.com/caselaws?id=304190 The Tribunal ruled in favor of the appellant, allowing the appeal concerning the confirmation of demand under section 73 of the Finance Act, 1994. The judgment addressed issues related to the interpretation of taxability under section 65(105)(zzd), applicability of works contract service under section 65(105)(zzzza), and the time-barred nature of the demand under the proviso to section 73(1). The Tribunal considered the legal arguments, case law, and statutory provisions, ultimately deciding in favor of the appellant based on the established legal positions during the proceedings. en-us Thu, 04 Apr 2019 00:00:00 +0530 Tue, 13 Sep 2022 05:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304190 The Tribunal ruled in favor of the appellant, allowing the appeal concerning the confirmation of demand under section 73 of the Finance Act, 1994. The judgment addressed issues related to the interpretation of taxability under section 65(105)(zzd), applicability of works contract service under section 65(105)(zzzza), and the time-barred nature of the demand under the proviso to section 73(1). The Tribunal considered the legal arguments, case law, and statutory provisions, ultimately deciding in favor of the appellant based on the established legal positions during the proceedings. Case-Laws Service Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304190