2007 (8) TMI 79 - AT - Service Tax

Works contract Respondent-assessee contended that contract can t be vivisected and taxed in piecemeal Held that respondent contention was correct and appeal allowed

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that the issue of taxability of certain services in a works contract is debatable. The Tribunal held that the contract cannot be taxed in piecemeal and decided in favor of the Respondent based on a previous order. Therefore, the Revenue's appeal was dismissed.