https://www.taxtmi.com/caselaws?id=450461 SC considered whether services rendered under Government tenders, with payments linked to stages of completion, were taxable as "Works Contract Service" or "Erection, Commissioning and Installation Service." CESTAT had held that the services were in the nature of works contracts relating to roads and, therefore, exempt from service tax for the period after 01.06.2007. SC found no error in CESTAT's classification or its conclusion on taxability. The appeal filed by the Revenue was dismissed, thereby affirming that works contract services in relation to roads during the relevant period were not liable to service tax. en-us Mon, 26 Feb 2024 00:00:00 +0530 Sat, 22 Nov 2025 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450461 SC considered whether services rendered under Government tenders, with payments linked to stages of completion, were taxable as "Works Contract Service" or "Erection, Commissioning and Installation Service." CESTAT had held that the services were in the nature of works contracts relating to roads and, therefore, exempt from service tax for the period after 01.06.2007. SC found no error in CESTAT's classification or its conclusion on taxability. The appeal filed by the Revenue was dismissed, thereby affirming that works contract services in relation to roads during the relevant period were not liable to service tax. Case-Laws Service Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450461