https://www.taxtmi.com/caselaws?id=443031 The Tribunal ruled in favor of the appellant, finding that the electrical installation works did not fall under Works Contract Service as defined in the Finance Act, 1994. Additionally, the services provided to Government Agencies were deemed non-taxable as they were for non-commercial purposes. The demand for service tax was considered unsustainable, and the invocation of the extended period of limitation was rejected due to lack of evidence of intent to evade tax. The impugned order was set aside, and the appeal was allowed with consequential reliefs. en-us Tue, 12 Sep 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443031 The Tribunal ruled in favor of the appellant, finding that the electrical installation works did not fall under Works Contract Service as defined in the Finance Act, 1994. Additionally, the services provided to Government Agencies were deemed non-taxable as they were for non-commercial purposes. The demand for service tax was considered unsustainable, and the invocation of the extended period of limitation was rejected due to lack of evidence of intent to evade tax. The impugned order was set aside, and the appeal was allowed with consequential reliefs. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443031