https://www.taxtmi.com/caselaws?id=450503 CESTAT Chandigarh allowed the appeal filed by appellants against service tax demand. The tribunal held that classification as Commercial or Industrial Construction Service was settled in appellant's favor per previous CESTAT decision relying on SC precedent. Regarding Supply of Tangible Goods Service, demand was unsustainable as revenue failed to prove appellant's possession and effective control of supplied machinery or payment of operator wages. Extended limitation period was improperly invoked as revenue provided no evidence of mala fide intent to evade tax beyond non-registration and non-filing of returns. The demand failed on both merits and limitation grounds. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 06 Mar 2024 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450503 CESTAT Chandigarh allowed the appeal filed by appellants against service tax demand. The tribunal held that classification as Commercial or Industrial Construction Service was settled in appellant's favor per previous CESTAT decision relying on SC precedent. Regarding Supply of Tangible Goods Service, demand was unsustainable as revenue failed to prove appellant's possession and effective control of supplied machinery or payment of operator wages. Extended limitation period was improperly invoked as revenue provided no evidence of mala fide intent to evade tax beyond non-registration and non-filing of returns. The demand failed on both merits and limitation grounds. Case-Laws Service Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450503