https://www.taxtmi.com/caselaws?id=451139 CESTAT Kolkata held that construction services including laying solid, trenches construction, and connecting trenches at road crossings provided with materials during 2004-05 to 2007-08 constituted works contract service, not commercial or industrial construction service. Following SC precedent in Larsen Toubro case, works contracts were not subject to service tax before 1.6.2007. Since no demand was raised under works contract service category for the relevant period, appellant was not liable for service tax under commercial or industrial construction service. The show cause notice invoking extended limitation period was invalid. Appeal allowed, impugned order set aside. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 06:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451139 CESTAT Kolkata held that construction services including laying solid, trenches construction, and connecting trenches at road crossings provided with materials during 2004-05 to 2007-08 constituted works contract service, not commercial or industrial construction service. Following SC precedent in Larsen Toubro case, works contracts were not subject to service tax before 1.6.2007. Since no demand was raised under works contract service category for the relevant period, appellant was not liable for service tax under commercial or industrial construction service. The show cause notice invoking extended limitation period was invalid. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451139