https://www.taxtmi.com/caselaws?id=759781 The Tribunal set aside the impugned order, allowing the appeal with consequential relief. It determined that the appellant provided 'Works Contract Service' during the relevant period, which was not liable for service tax based on a Supreme Court judgment. The Tribunal found no merit in the allegations of non-payment of service tax on advances and materials supplied, acknowledging the appellant's compliance and payment on advances received. The invocation of the extended period of limitation was also dismissed, recognizing the appellant's filing of periodical ST-3 returns. The Tribunal's decision aligned with its previous ruling in the appellant's subsequent case. en-us Fri, 20 Sep 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759781 The Tribunal set aside the impugned order, allowing the appeal with consequential relief. It determined that the appellant provided 'Works Contract Service' during the relevant period, which was not liable for service tax based on a Supreme Court judgment. The Tribunal found no merit in the allegations of non-payment of service tax on advances and materials supplied, acknowledging the appellant's compliance and payment on advances received. The invocation of the extended period of limitation was also dismissed, recognizing the appellant's filing of periodical ST-3 returns. The Tribunal's decision aligned with its previous ruling in the appellant's subsequent case. Case-Laws Service Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759781