https://www.taxtmi.com/caselaws?id=430526 The Tribunal allowed the appeal, emphasizing the importance of proper service classification for service tax liability determination. It held that the classification of Works Contract Service was beyond the scope of the show cause notice, rendering the demand unsustainable. The Tribunal also deemed the invocation of the extended period of limitation invalid, as the appellant had proactively registered and complied with tax requirements. Additionally, the Tribunal found no grounds for penalty imposition, considering the appellant's compliance efforts. The appellant was granted consequential benefits, with the appeal allowed based on these findings. en-us Mon, 21 Nov 2022 00:00:00 +0530 Tue, 22 Nov 2022 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430526 The Tribunal allowed the appeal, emphasizing the importance of proper service classification for service tax liability determination. It held that the classification of Works Contract Service was beyond the scope of the show cause notice, rendering the demand unsustainable. The Tribunal also deemed the invocation of the extended period of limitation invalid, as the appellant had proactively registered and complied with tax requirements. Additionally, the Tribunal found no grounds for penalty imposition, considering the appellant's compliance efforts. The appellant was granted consequential benefits, with the appeal allowed based on these findings. Case-Laws Service Tax Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430526