https://www.taxtmi.com/caselaws?id=439791 The Tribunal ruled in favor of the appellant, determining that their construction services should be classified under "Commercial or Industrial Construction Service" (CICS) and were exempt from service tax liability. The Tribunal found that the appellant's activities did not fall under "Erection, Commissioning or Installation Service" (ECIS) as claimed by the Department. Additionally, the Tribunal concluded that the extended period of limitation was wrongly invoked and penalties were unjustified, as there was no misrepresentation or suppression of facts by the appellant. The appeal was allowed, and the appellant was exempted from service tax liability and penalties. en-us Fri, 30 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439791 The Tribunal ruled in favor of the appellant, determining that their construction services should be classified under "Commercial or Industrial Construction Service" (CICS) and were exempt from service tax liability. The Tribunal found that the appellant's activities did not fall under "Erection, Commissioning or Installation Service" (ECIS) as claimed by the Department. Additionally, the Tribunal concluded that the extended period of limitation was wrongly invoked and penalties were unjustified, as there was no misrepresentation or suppression of facts by the appellant. The appeal was allowed, and the appellant was exempted from service tax liability and penalties. Case-Laws Service Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439791