https://www.taxtmi.com/caselaws?id=450717 CESTAT Kolkata held that services rendered with materials by appellant prior to 01.06.2007 constituted Works Contract Service, which was taxable only from 01.06.2007, following SC precedent in Larsen Toubro case. Service tax demand for pre-01.06.2007 period was unsustainable. Post-01.06.2007 demands under Maintenance and Repair service and Commercial Construction Service categories were also invalid as no demand was made under correct Works Contract Service category. Extended limitation period was improperly invoked as show cause notice was issued in 2008 for 2003-2007 period despite 2006 audit. Penalties under Sections 76, 77, and 78 were set aside as appellant had paid service tax immediately after audit pointed out non-payment. Appeal allowed, impugned order set aside. en-us Fri, 09 Feb 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450717 CESTAT Kolkata held that services rendered with materials by appellant prior to 01.06.2007 constituted Works Contract Service, which was taxable only from 01.06.2007, following SC precedent in Larsen Toubro case. Service tax demand for pre-01.06.2007 period was unsustainable. Post-01.06.2007 demands under Maintenance and Repair service and Commercial Construction Service categories were also invalid as no demand was made under correct Works Contract Service category. Extended limitation period was improperly invoked as show cause notice was issued in 2008 for 2003-2007 period despite 2006 audit. Penalties under Sections 76, 77, and 78 were set aside as appellant had paid service tax immediately after audit pointed out non-payment. Appeal allowed, impugned order set aside. Case-Laws Service Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450717