https://www.taxtmi.com/caselaws?id=428059 The Tribunal upheld the impugned order, ruling that the respondent was not liable for service tax on the disputed services, dismissing the Revenue's appeal. It clarified that composite works contracts are distinct from ECIS, emphasizing their non-taxability pre-2012 and rejecting arguments on classification and registration. The nature of the contracts, involving both goods and services, remained consistent regardless of the tax regime, and works contracts were specifically classified as such. en-us Mon, 19 Sep 2022 00:00:00 +0530 Thu, 22 Sep 2022 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428059 The Tribunal upheld the impugned order, ruling that the respondent was not liable for service tax on the disputed services, dismissing the Revenue's appeal. It clarified that composite works contracts are distinct from ECIS, emphasizing their non-taxability pre-2012 and rejecting arguments on classification and registration. The nature of the contracts, involving both goods and services, remained consistent regardless of the tax regime, and works contracts were specifically classified as such. Case-Laws Service Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428059