https://www.taxtmi.com/caselaws?id=437584 The Tribunal ruled in favor of the appellants, setting aside the orders and determining that only the service portion of the contract should be subject to service tax, not the material component for which VAT was paid. The Tribunal found that the appellants maintained proper accounting records and discharged VAT appropriately, leading to the dismissal of penalties imposed by the adjudicating authority. en-us Wed, 15 Mar 2023 00:00:00 +0530 Tue, 09 May 2023 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437584 The Tribunal ruled in favor of the appellants, setting aside the orders and determining that only the service portion of the contract should be subject to service tax, not the material component for which VAT was paid. The Tribunal found that the appellants maintained proper accounting records and discharged VAT appropriately, leading to the dismissal of penalties imposed by the adjudicating authority. Case-Laws Service Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437584