https://www.taxtmi.com/caselaws?id=437275 The Tribunal allowed the appeal in a case involving the failure to obtain service tax registration for construction services and the denial of the composition scheme for Works Contract Service. The appellant was providing Works Contract Service even before the introduction of service tax on Works Contract. The Tribunal recognized the service provided as Works Contract Service before 01.06.2007 and held that the demand for service tax before this date was unsustainable. The appellant correctly registered and paid service tax under Works Contract Service from 01.06.2007, leading to the appeal being allowed. en-us Mon, 27 Mar 2023 00:00:00 +0530 Tue, 02 May 2023 09:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437275 The Tribunal allowed the appeal in a case involving the failure to obtain service tax registration for construction services and the denial of the composition scheme for Works Contract Service. The appellant was providing Works Contract Service even before the introduction of service tax on Works Contract. The Tribunal recognized the service provided as Works Contract Service before 01.06.2007 and held that the demand for service tax before this date was unsustainable. The appellant correctly registered and paid service tax under Works Contract Service from 01.06.2007, leading to the appeal being allowed. Case-Laws Service Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437275