https://www.taxtmi.com/caselaws?id=753439 The Tribunal set aside the demand for service tax under both issues. For Issue 1, it ruled that the demand prior to 01.06.2007 was unsustainable, aligning with the appellant's argument that the services fell under Works Contract Services. For Issue 2, the Tribunal agreed that the 2% rate applied to services invoiced before 01.03.2008, invalidating the alleged short payment. Consequently, the appeal was allowed, and the impugned order was overturned, granting the appellant consequential reliefs as per law. en-us Wed, 29 May 2024 00:00:00 +0530 Mon, 03 Jun 2024 06:02:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753439 The Tribunal set aside the demand for service tax under both issues. For Issue 1, it ruled that the demand prior to 01.06.2007 was unsustainable, aligning with the appellant's argument that the services fell under Works Contract Services. For Issue 2, the Tribunal agreed that the 2% rate applied to services invoiced before 01.03.2008, invalidating the alleged short payment. Consequently, the appeal was allowed, and the impugned order was overturned, granting the appellant consequential reliefs as per law. Case-Laws Service Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753439