https://www.taxtmi.com/caselaws?id=446277 The Tribunal set aside the order of the Additional Director, ruling in favor of the appellant. It determined that the services provided were correctly classified as works contract services, not as commercial/industrial construction services. Consequently, the demand for service tax was deemed unsustainable, as it was based on an incorrect classification by the Adjudicating Authority. The appeal was allowed, and the misclassification issue was resolved in accordance with the appellant's argument and the Supreme Court decision cited. en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 30 Nov 2023 07:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446277 The Tribunal set aside the order of the Additional Director, ruling in favor of the appellant. It determined that the services provided were correctly classified as works contract services, not as commercial/industrial construction services. Consequently, the demand for service tax was deemed unsustainable, as it was based on an incorrect classification by the Adjudicating Authority. The appeal was allowed, and the misclassification issue was resolved in accordance with the appellant's argument and the Supreme Court decision cited. Case-Laws Service Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446277