https://www.taxtmi.com/caselaws?id=450453 CESTAT Kolkata held that appellant's service of strengthening peripheral bund and embankment slopes for a power corporation, involving both services and materials, constituted works contract service rather than commercial/industrial construction service. Since works contract service became taxable only from June 1, 2007, and no demand was raised under this correct classification, the service tax demand was unsustainable. The tribunal also found extended limitation period was improperly invoked. Appeal allowed on both merits and limitation grounds. en-us Thu, 29 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450453 CESTAT Kolkata held that appellant's service of strengthening peripheral bund and embankment slopes for a power corporation, involving both services and materials, constituted works contract service rather than commercial/industrial construction service. Since works contract service became taxable only from June 1, 2007, and no demand was raised under this correct classification, the service tax demand was unsustainable. The tribunal also found extended limitation period was improperly invoked. Appeal allowed on both merits and limitation grounds. Case-Laws Service Tax Thu, 29 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450453