https://www.taxtmi.com/caselaws?id=762774 The Tribunal set aside the Service Tax demand on 'Construction Services' and 'Rent-a-cab service,' determining the services were 'Works Contract' and not taxable before 01.06.2007. The demand was also deemed time-barred as the show cause notice was issued beyond the statutory period. The appellant was granted a 67% abatement under Notification No. 1/2006-ST, affirming the composite nature of the contracts. The Tribunal found no evidence of suppression by the appellant, rendering the entire demand unsustainable. en-us Thu, 05 Dec 2024 00:00:00 +0530 Fri, 06 Dec 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762774 The Tribunal set aside the Service Tax demand on 'Construction Services' and 'Rent-a-cab service,' determining the services were 'Works Contract' and not taxable before 01.06.2007. The demand was also deemed time-barred as the show cause notice was issued beyond the statutory period. The appellant was granted a 67% abatement under Notification No. 1/2006-ST, affirming the composite nature of the contracts. The Tribunal found no evidence of suppression by the appellant, rendering the entire demand unsustainable. Case-Laws Service Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762774