https://www.taxtmi.com/caselaws?id=754789 The CESTAT Bangalore held that service tax demands against the appellant were unsustainable across multiple periods. For October 2005 to March 2007, the SC in Larsen Toubro case established that Erection, Commissioning or Installation service provisions did not apply to composite contracts before June 1, 2007. For 2007-2009, the appellant legitimately paid service tax on full invoice value for labor services provided. Regarding CENVAT credit denial for 2006-2008, the tribunal ruled that authorities cannot deny credit after collecting service tax from the same transactions, especially when the service provider wasn't before the tribunal. The appeal was allowed with penalties also being unsustainable. en-us Tue, 18 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754789 The CESTAT Bangalore held that service tax demands against the appellant were unsustainable across multiple periods. For October 2005 to March 2007, the SC in Larsen Toubro case established that Erection, Commissioning or Installation service provisions did not apply to composite contracts before June 1, 2007. For 2007-2009, the appellant legitimately paid service tax on full invoice value for labor services provided. Regarding CENVAT credit denial for 2006-2008, the tribunal ruled that authorities cannot deny credit after collecting service tax from the same transactions, especially when the service provider wasn't before the tribunal. The appeal was allowed with penalties also being unsustainable. Case-Laws Service Tax Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754789