https://www.taxtmi.com/caselaws?id=450449 The CESTAT Kolkata held that the appellant's activities of erection, commissioning and installation services with materials were correctly classified under Works Contract Service, not industrial commercial construction service. Following the Supreme Court decision in Commissioner, Central Excise Customs v. Larsen Toubro Ltd., the tribunal ruled that Section 67 of the Finance Act refers to gross amount charged for service provided, not the entire works contract amount. Since no demand was raised under Works Contract Service classification and no show-cause notice was issued under this category, the demand against the appellant was unsustainable. Appeal disposed off in favor of appellant. en-us Wed, 21 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450449 The CESTAT Kolkata held that the appellant's activities of erection, commissioning and installation services with materials were correctly classified under Works Contract Service, not industrial commercial construction service. Following the Supreme Court decision in Commissioner, Central Excise Customs v. Larsen Toubro Ltd., the tribunal ruled that Section 67 of the Finance Act refers to gross amount charged for service provided, not the entire works contract amount. Since no demand was raised under Works Contract Service classification and no show-cause notice was issued under this category, the demand against the appellant was unsustainable. Appeal disposed off in favor of appellant. Case-Laws Service Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450449