Works Contract Services classification controls service tax demand where prior tribunal ruling covered the same construction activity.

Service tax demand under Commercial or Industrial Construction Services was found unsustainable because the appellant's own earlier case had already held that, if tax liability arose on the construction activities, it would arise only under Works Contract Services. Since the lower proceedings contained no allegation or demand under Works Contract Services, the prior tribunal reasoning governed the dispute and the demand was set aside.

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Issues: Whether the service tax demand confirmed against the appellant under Commercial or Industrial Construction Services was sustainable when the dispute was already covered by the Tribunal's earlier decision holding that, if any tax liability arose, it would be only under Works Contract Services.

Analysis: The appellant was engaged in construction activities. The Tribunal noted that in the appellant's own case for the earlier period, it had already held that any tax liability could arise only under Works Contract Services. As the proceedings before the lower authorities contained no allegation for demand under that category, the earlier reasoning governed the present dispute.

Conclusion: The demand proceedings were held to be unsustainable and the demand was set aside.

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