https://www.taxtmi.com/caselaws?id=440210 The appeal by M/s SAB Industries Limited against a Service Tax demand for construction works with M/s SIDCUL was successful. The Tribunal classified the contract under Works Contract Service, not Commercial or Industrial Construction Service, setting aside the demand. The construction activity was deemed to be for infrastructure development, leading to the dismissal of the demand. As the tax liability issue was resolved in favor of the appellant, penalties and the extended period were not applicable. The appeal was allowed by the Appellate Tribunal CESTAT CHANDIGARH. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440210 The appeal by M/s SAB Industries Limited against a Service Tax demand for construction works with M/s SIDCUL was successful. The Tribunal classified the contract under Works Contract Service, not Commercial or Industrial Construction Service, setting aside the demand. The construction activity was deemed to be for infrastructure development, leading to the dismissal of the demand. As the tax liability issue was resolved in favor of the appellant, penalties and the extended period were not applicable. The appeal was allowed by the Appellate Tribunal CESTAT CHANDIGARH. Case-Laws Service Tax Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440210