https://www.taxtmi.com/caselaws?id=442457 The Tribunal ruled in favor of the appellant, who provided works contract services involving lifts, stating that the demand for Service Tax was not justified. The appellant's compliance with State VAT laws and following prescribed percentages for VAT payment in different States were considered. The Tribunal emphasized that Service Tax should be levied only on the service component of works contracts, as per State laws. Citing legal precedents and principles, the Tribunal set aside the impugned orders, allowing the appeals with consequential benefits, if any, as per law. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442457 The Tribunal ruled in favor of the appellant, who provided works contract services involving lifts, stating that the demand for Service Tax was not justified. The appellant's compliance with State VAT laws and following prescribed percentages for VAT payment in different States were considered. The Tribunal emphasized that Service Tax should be levied only on the service component of works contracts, as per State laws. Citing legal precedents and principles, the Tribunal set aside the impugned orders, allowing the appeals with consequential benefits, if any, as per law. Case-Laws Service Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442457