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Service Tax on Works Contract
Service Tax – Work Contact Service - Port Service – contract for construction of bulk handling terminal system on an EPC contract - demanding service tax under various categories by vivisecting the works contract and under category of other port service - Power of Tribunal to modify its interim stay order
HELD – In cases where there are changes of circumstances and the interim order needs to be consequently modified, the Tribunal is not barred from exercising its powers under the Statute.
In the instant case the law in relation to WCS as it stood at the time of passing of the impugned stay order had been overturned by the Hon'ble Supreme Court, that too within the time specified by Tribunal for compliance of pre-deposit.