https://www.taxtmi.com/caselaws?id=443570 The Tribunal, comprising Hon'ble Members P. Dinesha and M. Ajit Kumar, examined the appellant's appeal against Orders-in-Original confirming tax demands related to the Finance Act, 1994. The Tribunal found that demands under composite contracts pre-June 2007 were unsustainable, emphasizing that Service Tax should only apply to the service component, not the entire declared value. Therefore, the Tribunal set aside the demands and the impugned order, allowing the appeal with consequential benefits, if any, as per law. en-us Mon, 25 Sep 2023 00:00:00 +0530 Tue, 26 Sep 2023 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443570 The Tribunal, comprising Hon'ble Members P. Dinesha and M. Ajit Kumar, examined the appellant's appeal against Orders-in-Original confirming tax demands related to the Finance Act, 1994. The Tribunal found that demands under composite contracts pre-June 2007 were unsustainable, emphasizing that Service Tax should only apply to the service component, not the entire declared value. Therefore, the Tribunal set aside the demands and the impugned order, allowing the appeal with consequential benefits, if any, as per law. Case-Laws Service Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443570