https://www.taxtmi.com/caselaws?id=753225 Construction services rendered with supply of materials and VAT payment were treated as works contract service, not commercial or industrial construction service, because the activity matched the works contract category and a demand based on the wrong classification could not stand. On limitation, the extended period was not available since the transactions were not clandestine and there was no proved suppression or wilful misstatement with intent to evade tax. As a result, the service tax demand, together with consequential interest and penalties, was unsustainable and the appellant obtained full relief. en-us Fri, 17 May 2024 00:00:00 +0530 Mon, 27 May 2024 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753225 Construction services rendered with supply of materials and VAT payment were treated as works contract service, not commercial or industrial construction service, because the activity matched the works contract category and a demand based on the wrong classification could not stand. On limitation, the extended period was not available since the transactions were not clandestine and there was no proved suppression or wilful misstatement with intent to evade tax. As a result, the service tax demand, together with consequential interest and penalties, was unsustainable and the appellant obtained full relief. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753225