https://www.taxtmi.com/caselaws?id=312118 The Tribunal held that the appellant was not liable to pay Service Tax under "Commercial or Industrial Construction Service" for the period prior to 01.06.2007. It concluded that the service provided was under a works contract, referencing a previous CESTAT order and a SC judgment supporting this classification. Consequently, the Tribunal set aside the demand for Service Tax, interest, and penalties, allowing the appeal with any consequential benefits as per law. en-us Fri, 15 Sep 2023 00:00:00 +0530 Thu, 01 Feb 2024 18:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312118 The Tribunal held that the appellant was not liable to pay Service Tax under "Commercial or Industrial Construction Service" for the period prior to 01.06.2007. It concluded that the service provided was under a works contract, referencing a previous CESTAT order and a SC judgment supporting this classification. Consequently, the Tribunal set aside the demand for Service Tax, interest, and penalties, allowing the appeal with any consequential benefits as per law. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312118