https://www.taxtmi.com/caselaws?id=361302 The Appellate Tribunal CESTAT Chandigarh ruled in a case concerning the classification of services under construction contracts and liability for service tax on the supply of tangible goods. The appellant's services under composite contracts were classified as Works Contract Service, exempting certain construction activities. The tribunal upheld the demand for service tax on tangible goods but granted relief due to the appellant's genuine belief, invoking Section 80 of the Finance Act to waive penalties. The decision emphasizes correct classification, case law application, exemptions, and considerations for bona fide beliefs in determining tax liabilities. en-us Mon, 19 Mar 2018 00:00:00 +0530 Tue, 05 Jun 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361302 The Appellate Tribunal CESTAT Chandigarh ruled in a case concerning the classification of services under construction contracts and liability for service tax on the supply of tangible goods. The appellant's services under composite contracts were classified as Works Contract Service, exempting certain construction activities. The tribunal upheld the demand for service tax on tangible goods but granted relief due to the appellant's genuine belief, invoking Section 80 of the Finance Act to waive penalties. The decision emphasizes correct classification, case law application, exemptions, and considerations for bona fide beliefs in determining tax liabilities. Case-Laws Service Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361302