https://www.taxtmi.com/caselaws?id=438738 The appeal was filed against the Order-in-Original confirming the demand of Service Tax under 'Commercial or Industrial Construction Services' for the period 2005-06. The Ld. Commissioner upheld the demand but granted abatement. The Appellant argued for classification under 'Works Contract Service,' citing relevant judgments. The Tribunal found the contracts to be composite in nature involving goods and services, leading to the conclusion that the demand under 'Commercial or Industrial Construction Services' was unsustainable. The appeals were allowed with consequential relief as per law. en-us Tue, 06 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438738 The appeal was filed against the Order-in-Original confirming the demand of Service Tax under 'Commercial or Industrial Construction Services' for the period 2005-06. The Ld. Commissioner upheld the demand but granted abatement. The Appellant argued for classification under 'Works Contract Service,' citing relevant judgments. The Tribunal found the contracts to be composite in nature involving goods and services, leading to the conclusion that the demand under 'Commercial or Industrial Construction Services' was unsustainable. The appeals were allowed with consequential relief as per law. Case-Laws Service Tax Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438738