https://www.taxtmi.com/caselaws?id=366350 CESTAT Chandigarh allowed the appeal, ruling that services involving supply and installation of electric works, transmission lines, and street lighting systems with materials constitute Works Contract Services rather than Erection, Commissioning and Installation Services. Following Larsen Toubro SC precedent, services provided with materials fall under Works Contract category. For post-July 2012 period, services to government organizations were exempt under Notification 25/2012-ST as they were not engaged in commerce or business. Extended limitation period was not applicable absent intent to evade tax. en-us Fri, 31 Aug 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366350 CESTAT Chandigarh allowed the appeal, ruling that services involving supply and installation of electric works, transmission lines, and street lighting systems with materials constitute Works Contract Services rather than Erection, Commissioning and Installation Services. Following Larsen Toubro SC precedent, services provided with materials fall under Works Contract category. For post-July 2012 period, services to government organizations were exempt under Notification 25/2012-ST as they were not engaged in commerce or business. Extended limitation period was not applicable absent intent to evade tax. Case-Laws Service Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366350