https://www.taxtmi.com/caselaws?id=753407 CESTAT Chennai ruled on service tax liability for construction services involving composite contracts. The tribunal set aside demands under Erection, Commissioning, and Installation Services (ECIS) for the pre-1.6.2007 period, following SC precedent that such composite contracts can only be taxed under Works Contracts Services (WCS). For the post-1.6.2007 period, while the WCS demand was legally correct, the tribunal found it time-barred under extended limitation period provisions, citing SC decisions in Cosmic Dye Chemical and Kaur Singh cases. The appeal was partly allowed, with the appellant succeeding on limitation grounds while the department's position on service classification was upheld for the later period. en-us Tue, 28 May 2024 00:00:00 +0530 Fri, 31 May 2024 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753407 CESTAT Chennai ruled on service tax liability for construction services involving composite contracts. The tribunal set aside demands under Erection, Commissioning, and Installation Services (ECIS) for the pre-1.6.2007 period, following SC precedent that such composite contracts can only be taxed under Works Contracts Services (WCS). For the post-1.6.2007 period, while the WCS demand was legally correct, the tribunal found it time-barred under extended limitation period provisions, citing SC decisions in Cosmic Dye Chemical and Kaur Singh cases. The appeal was partly allowed, with the appellant succeeding on limitation grounds while the department's position on service classification was upheld for the later period. Case-Laws Service Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753407