https://www.taxtmi.com/caselaws?id=377301 The appellant, a construction services provider, challenged a demand for service tax under Commercial or Industrial Construction Services (CICS) and Construction of Residential Complex Services (RCS). The adjudicating authority imposed penalties and interest, leading to the appeal. The appellant argued that previous case law supported their position that composite contracts should be taxed under Works Contract Service, not CICS. The Bench agreed, setting aside the tax liability under CICS and granting the appellant relief. The Department's appeal was dismissed accordingly. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 06:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377301 The appellant, a construction services provider, challenged a demand for service tax under Commercial or Industrial Construction Services (CICS) and Construction of Residential Complex Services (RCS). The adjudicating authority imposed penalties and interest, leading to the appeal. The appellant argued that previous case law supported their position that composite contracts should be taxed under Works Contract Service, not CICS. The Bench agreed, setting aside the tax liability under CICS and granting the appellant relief. The Department's appeal was dismissed accordingly. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377301