https://www.taxtmi.com/caselaws?id=450559 The tribunal set aside the impugned order and allowed the appeal, ruling that no service tax was applicable on the Erection, Commissioning, and Installation Service of imported machinery. It concluded that the service was part of the sale value and provided by an Indian company, not meeting reverse charge mechanism criteria. Additionally, the tribunal determined that the demand was time-barred as the show cause notice was issued beyond the extended period, with no suppression of facts found. en-us Mon, 19 Feb 2024 00:00:00 +0530 Fri, 08 Mar 2024 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450559 The tribunal set aside the impugned order and allowed the appeal, ruling that no service tax was applicable on the Erection, Commissioning, and Installation Service of imported machinery. It concluded that the service was part of the sale value and provided by an Indian company, not meeting reverse charge mechanism criteria. Additionally, the tribunal determined that the demand was time-barred as the show cause notice was issued beyond the extended period, with no suppression of facts found. Case-Laws Service Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450559