https://www.taxtmi.com/caselaws?id=450400 The Appellate Tribunal set aside the impugned order under Section 73(2) of the Finance Act, 1994, allowing the appeal with consequential relief. It determined that the appellant's services, provided with materials, qualified under "Works Contract Service," thus negating the service tax demand. However, as the appellant had collected and paid the service tax from the recipient, no refund was granted. The appeal was disposed of on these terms. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 08:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450400 The Appellate Tribunal set aside the impugned order under Section 73(2) of the Finance Act, 1994, allowing the appeal with consequential relief. It determined that the appellant's services, provided with materials, qualified under "Works Contract Service," thus negating the service tax demand. However, as the appellant had collected and paid the service tax from the recipient, no refund was granted. The appeal was disposed of on these terms. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450400