https://www.taxtmi.com/caselaws?id=446992 CESTAT NEW DELHI allowed the appeal against service tax demand on works contract service. The appellant had contracts clearly specifying 80% material value and 20% service value. The Commissioner (Appeals) incorrectly distinguished a previous Tribunal decision in appellant's favor, claiming artificial bifurcation. CESTAT found the bifurcation genuine as work orders stipulated 80% value for materials subject to VAT. The demand was set aside except for service tax on trade discount of Rs. 6,80,248/- which was confirmed as trading activity, not service. en-us Tue, 07 Nov 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446992 CESTAT NEW DELHI allowed the appeal against service tax demand on works contract service. The appellant had contracts clearly specifying 80% material value and 20% service value. The Commissioner (Appeals) incorrectly distinguished a previous Tribunal decision in appellant's favor, claiming artificial bifurcation. CESTAT found the bifurcation genuine as work orders stipulated 80% value for materials subject to VAT. The demand was set aside except for service tax on trade discount of Rs. 6,80,248/- which was confirmed as trading activity, not service. Case-Laws Service Tax Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446992