https://www.taxtmi.com/caselaws?id=437205 The Tribunal upheld the Commissioner (Appeals) decision, confirming the classification of services as works contract services and excluding the value of materials from service tax liability. The Department's appeal was dismissed, with the Tribunal noting the correct payment of VAT on explosives used in blasting services and the absence of intent to evade duty, thus negating the invocation of the extended period for issuing the Show Cause Notice. en-us Fri, 28 Apr 2023 00:00:00 +0530 Sun, 30 Apr 2023 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437205 The Tribunal upheld the Commissioner (Appeals) decision, confirming the classification of services as works contract services and excluding the value of materials from service tax liability. The Department's appeal was dismissed, with the Tribunal noting the correct payment of VAT on explosives used in blasting services and the absence of intent to evade duty, thus negating the invocation of the extended period for issuing the Show Cause Notice. Case-Laws Service Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437205