https://www.taxtmi.com/caselaws?id=448761 The appeal was allowed, setting aside the Order-in-Appeal that upheld the Service Tax demand for "Erection, Commissioning and Installation" services for the period before June 2007. The court found the demand invalid, referencing a SC ruling and a Tribunal decision, as the works contract was indivisible and included both construction activity and supply of goods. Consequently, the appellant was entitled to any consequential benefits as per law. en-us Wed, 24 Jan 2024 00:00:00 +0530 Tue, 30 Jan 2024 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448761 The appeal was allowed, setting aside the Order-in-Appeal that upheld the Service Tax demand for "Erection, Commissioning and Installation" services for the period before June 2007. The court found the demand invalid, referencing a SC ruling and a Tribunal decision, as the works contract was indivisible and included both construction activity and supply of goods. Consequently, the appellant was entitled to any consequential benefits as per law. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448761