https://www.taxtmi.com/caselaws?id=374970 The Tribunal held that the demand for service tax on construction activities should have been made under 'Works Contract Service' instead of 'Construction of Residential Complex Service,' setting aside the tax liability and penalties imposed by the Original Authority and upheld by the Commissioner (Appeals). The Tribunal found that the case laws relied upon by the Revenue were not applicable to the issue at hand, as they did not consider the decision of the Hon'ble Apex Court regarding composite contracts. Therefore, the appeal was allowed in favor of the appellants with consequential benefits as per law. en-us Fri, 08 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374970 The Tribunal held that the demand for service tax on construction activities should have been made under 'Works Contract Service' instead of 'Construction of Residential Complex Service,' setting aside the tax liability and penalties imposed by the Original Authority and upheld by the Commissioner (Appeals). The Tribunal found that the case laws relied upon by the Revenue were not applicable to the issue at hand, as they did not consider the decision of the Hon'ble Apex Court regarding composite contracts. Therefore, the appeal was allowed in favor of the appellants with consequential benefits as per law. Case-Laws Service Tax Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374970