https://www.taxtmi.com/caselaws?id=379989 The Tribunal set aside the Commissioner (Appeals) order quashing the Deputy Commissioner's decision on Service Tax liability for 'Construction of Residential Complex Services'. The Appellant's service was classified as 'Works Contract Service' following the Larsen & Toubro judgment, distinguishing service and composite works contracts. The Tribunal emphasized aligning demands with actual services provided, referencing legal precedents. The appeal was allowed due to misclassification, with the impugned order dated 28 February, 2013, being overturned. en-us Wed, 01 May 2019 00:00:00 +0530 Sat, 11 May 2019 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379989 The Tribunal set aside the Commissioner (Appeals) order quashing the Deputy Commissioner's decision on Service Tax liability for 'Construction of Residential Complex Services'. The Appellant's service was classified as 'Works Contract Service' following the Larsen & Toubro judgment, distinguishing service and composite works contracts. The Tribunal emphasized aligning demands with actual services provided, referencing legal precedents. The appeal was allowed due to misclassification, with the impugned order dated 28 February, 2013, being overturned. Case-Laws Service Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379989