Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
CESTAT AHMEDABAD held that services of civil construction are correctly classifiable under works contract service. Demand of service tax on construction services provided to government entities was rejected due to lack of proper notice specifying correct classification. Appellant's bona fide belief that the activity is not taxable was accepted. As services were provided to Government Agency, there was no intention to evade tax. Demand for extended period was barred by limitation. Adjudicating Authority's decision was set aside, and appeal was allowed.
CESTAT AHMEDABAD held that services of civil construction are correctly classifiable under works contract service. Demand of service tax on construction services provided to government entities was rejected due to lack of proper notice specifying correct classification. Appellant's bona fide belief that the activity is not taxable was accepted. As services were provided to Government Agency, there was no intention to evade tax. Demand for extended period was barred by limitation. Adjudicating Authority's decision was set aside, and appeal was allowed.
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