https://www.taxtmi.com/caselaws?id=461358 The Tribunal allowed the appellant's appeal, ruling that services involving design, supply, and installation of modular kitchens constituted "works contract service" rather than "Erection, Commissioning or Installation Service." Following the SC precedent in CCE vs. Larsen and Toubro Ltd., the Tribunal held that composite works contracts were not subject to service tax prior to the 2007 amendment to the Finance Act, 1994. Therefore, the demand for service tax for the period from May 2006 to May 2007 was deemed unsustainable. The Tribunal granted consequential relief, effectively nullifying both the tax demand and associated penalties under Sections 76 and 77. en-us Wed, 27 Mar 2024 00:00:00 +0530 Tue, 01 Apr 2025 19:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461358 The Tribunal allowed the appellant's appeal, ruling that services involving design, supply, and installation of modular kitchens constituted "works contract service" rather than "Erection, Commissioning or Installation Service." Following the SC precedent in CCE vs. Larsen and Toubro Ltd., the Tribunal held that composite works contracts were not subject to service tax prior to the 2007 amendment to the Finance Act, 1994. Therefore, the demand for service tax for the period from May 2006 to May 2007 was deemed unsustainable. The Tribunal granted consequential relief, effectively nullifying both the tax demand and associated penalties under Sections 76 and 77. Case-Laws Service Tax Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461358