https://www.taxtmi.com/caselaws?id=148673 The appellants successfully reclassified their service from "Commercial or Industrial Construction" to "Works Contract Service" for contracts executed after 1-6-2007. The lower authority's denial lacked valid reasoning, misinterpreting case laws and circulars. The judgment clarified that the appellants met the conditions for "Works Contract Service" under the Finance Act, allowing the classification change. The appeal was allowed, setting aside the lower authority's order. en-us Thu, 15 Oct 2009 00:00:00 +0530 Wed, 01 May 2013 17:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148673 The appellants successfully reclassified their service from "Commercial or Industrial Construction" to "Works Contract Service" for contracts executed after 1-6-2007. The lower authority's denial lacked valid reasoning, misinterpreting case laws and circulars. The judgment clarified that the appellants met the conditions for "Works Contract Service" under the Finance Act, allowing the classification change. The appeal was allowed, setting aside the lower authority's order. Case-Laws Service Tax Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148673