https://www.taxtmi.com/caselaws?id=752837 The CESTAT NEW DELHI ruled in favor of the appellant in a service tax dispute regarding works contract services. The tribunal held that Schedule-A works qualified as original works exempt under Entry 14(a) of Notification 25/2012-ST, while Schedule-B works, though not original, were also exempt as services provided to Indian Railways. The department wrongly invoked extended limitation period as the appellant had no tax liability and thus no obligation to register or file returns. Since no tax was due and there was no intent to evade payment, penalties under Sections 77 and 78 were deemed inappropriate. The appeal was allowed. en-us Fri, 17 May 2024 00:00:00 +0530 Mon, 20 May 2024 08:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752837 The CESTAT NEW DELHI ruled in favor of the appellant in a service tax dispute regarding works contract services. The tribunal held that Schedule-A works qualified as original works exempt under Entry 14(a) of Notification 25/2012-ST, while Schedule-B works, though not original, were also exempt as services provided to Indian Railways. The department wrongly invoked extended limitation period as the appellant had no tax liability and thus no obligation to register or file returns. Since no tax was due and there was no intent to evade payment, penalties under Sections 77 and 78 were deemed inappropriate. The appeal was allowed. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752837