https://www.taxtmi.com/caselaws?id=432943 The tribunal ruled in favor of the appellant, determining that they were eligible for the benefit under Notification No. 1/2006-S.T. as they supplied materials during service provision, qualifying for abatement. Additionally, the appellant's service was classified under Works Contract Service based on the activities performed, specifically thermal insulation work, as defined by the Finance Act, 2007. The tribunal set aside the previous order, allowing the appeal with any consequential relief as per law. en-us Mon, 16 Jan 2023 00:00:00 +0530 Wed, 18 Jan 2023 08:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432943 The tribunal ruled in favor of the appellant, determining that they were eligible for the benefit under Notification No. 1/2006-S.T. as they supplied materials during service provision, qualifying for abatement. Additionally, the appellant's service was classified under Works Contract Service based on the activities performed, specifically thermal insulation work, as defined by the Finance Act, 2007. The tribunal set aside the previous order, allowing the appeal with any consequential relief as per law. Case-Laws Service Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432943