https://www.taxtmi.com/caselaws?id=332370 Works contract activities undertaken before 01-06-2007 were treated as not liable to service tax under works contract service, and the same transactions could not be recast as commercial or industrial construction service to sustain the demand. The extended period of limitation was held unavailable because ST-3 returns had been filed and the dispute on classification had already been disclosed to the Department, so suppression was not established. The remaining demand required fresh quantification after considering the applicable exemption benefits and the correct rate of tax. en-us Thu, 23 Jun 2016 00:00:00 +0530 Thu, 15 Sep 2016 11:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332370 Works contract activities undertaken before 01-06-2007 were treated as not liable to service tax under works contract service, and the same transactions could not be recast as commercial or industrial construction service to sustain the demand. The extended period of limitation was held unavailable because ST-3 returns had been filed and the dispute on classification had already been disclosed to the Department, so suppression was not established. The remaining demand required fresh quantification after considering the applicable exemption benefits and the correct rate of tax. Case-Laws Service Tax Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332370