https://www.taxtmi.com/caselaws?id=333601 The Tribunal ruled in favor of the appellant, a Central Public Sector Enterprise, in a case concerning service tax liability on construction activities. The Commissioner's decision to classify the activities under Commercial or Industrial Construction Service was overturned. The Tribunal held that all contracts were works contracts, necessitating classification under Works Contract Service post-01.06.2007. It was determined that no service tax liability existed pre-01.06.2007, and demands up to that date were invalidated. Additionally, the Tribunal disallowed the issuance of multiple show cause notices on the same issue, setting aside the orders and remanding the matter for re-assessment in line with legal precedents. en-us Mon, 19 Sep 2016 00:00:00 +0530 Tue, 18 Oct 2016 13:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333601 The Tribunal ruled in favor of the appellant, a Central Public Sector Enterprise, in a case concerning service tax liability on construction activities. The Commissioner's decision to classify the activities under Commercial or Industrial Construction Service was overturned. The Tribunal held that all contracts were works contracts, necessitating classification under Works Contract Service post-01.06.2007. It was determined that no service tax liability existed pre-01.06.2007, and demands up to that date were invalidated. Additionally, the Tribunal disallowed the issuance of multiple show cause notices on the same issue, setting aside the orders and remanding the matter for re-assessment in line with legal precedents. Case-Laws Service Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333601