https://www.taxtmi.com/caselaws?id=433244 The Tribunal upheld the appellant's eligibility for exemption under Notification No. 12/03-ST, recognizing the compliance with declaring material costs in composite contracts. It also affirmed the applicability of the composite contract scheme, allowing the appellant to pay service tax on a higher value post-taxation. The Tribunal supported the appellant's claim for abatement under Notification No. 15/04-ST and 01/06-ST, noting overpayment of tax. Additionally, the classification of services under works contract service was upheld, rejecting the Revenue's argument on maintenance and repair services. The demand for the extended period was deemed unsustainable due to the appellant's good faith compliance, resulting in the appeal's success. en-us Mon, 23 Jan 2023 00:00:00 +0530 Wed, 25 Jan 2023 08:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433244 The Tribunal upheld the appellant's eligibility for exemption under Notification No. 12/03-ST, recognizing the compliance with declaring material costs in composite contracts. It also affirmed the applicability of the composite contract scheme, allowing the appellant to pay service tax on a higher value post-taxation. The Tribunal supported the appellant's claim for abatement under Notification No. 15/04-ST and 01/06-ST, noting overpayment of tax. Additionally, the classification of services under works contract service was upheld, rejecting the Revenue's argument on maintenance and repair services. The demand for the extended period was deemed unsustainable due to the appellant's good faith compliance, resulting in the appeal's success. Case-Laws Service Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433244