https://www.taxtmi.com/caselaws?id=443633 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on the differential amount for the period prior to 01.07.2012. It held that maintenance and repair contracts were taxable as 'works contract services' from 01.06.2007, following precedents. The Tribunal also determined the taxable value excluding the value of goods supplied and found the extended limitation period inapplicable. No penalty was imposed on the appellant, and the appeal was allowed with consequential relief, if any. en-us Tue, 12 Sep 2023 00:00:00 +0530 Wed, 27 Sep 2023 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443633 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on the differential amount for the period prior to 01.07.2012. It held that maintenance and repair contracts were taxable as 'works contract services' from 01.06.2007, following precedents. The Tribunal also determined the taxable value excluding the value of goods supplied and found the extended limitation period inapplicable. No penalty was imposed on the appellant, and the appeal was allowed with consequential relief, if any. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443633