https://www.taxtmi.com/caselaws?id=434093 The Tribunal set aside the service tax demand under 'construction of a new residential complex', ruling the services to fall under 'works contract service'. The matter of CENVAT credit was remanded for further examination due to lack of clear evidence, allowing the appellant to provide necessary documentation. The issue of extended limitation and penalties was not explicitly addressed, suggesting potential reconsideration. The appellant was granted the opportunity to substantiate their claims, and the adjudicating authority was instructed to review the matter afresh with a hearing for the appellant. en-us Wed, 15 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 21:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434093 The Tribunal set aside the service tax demand under 'construction of a new residential complex', ruling the services to fall under 'works contract service'. The matter of CENVAT credit was remanded for further examination due to lack of clear evidence, allowing the appellant to provide necessary documentation. The issue of extended limitation and penalties was not explicitly addressed, suggesting potential reconsideration. The appellant was granted the opportunity to substantiate their claims, and the adjudicating authority was instructed to review the matter afresh with a hearing for the appellant. Case-Laws Service Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434093