https://www.taxtmi.com/caselaws?id=751943 The Tribunal set aside the demand for Service Tax of Rs.72,89,631/- against the Appellant for the period 2009-10 to 2012-13, under the category of erection, commissioning, and installation services. It agreed with the Appellant's argument that the services provided fell under "works contract" due to material supply, thus invalidating the demand. Consequently, the appeal was allowed with consequential relief, underscoring the necessity of accurate service categorization. en-us Tue, 23 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 21:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751943 The Tribunal set aside the demand for Service Tax of Rs.72,89,631/- against the Appellant for the period 2009-10 to 2012-13, under the category of erection, commissioning, and installation services. It agreed with the Appellant's argument that the services provided fell under "works contract" due to material supply, thus invalidating the demand. Consequently, the appeal was allowed with consequential relief, underscoring the necessity of accurate service categorization. Case-Laws Service Tax Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751943