https://www.taxtmi.com/caselaws?id=753641 The Appellate Tribunal CESTAT Chandigarh set aside the impugned order confirming the demand of service tax, interest, and penalty against the appellant, a government contractor. The Tribunal concluded that the services provided were composite in nature, involving both services and supply of materials, and should be classified under 'Works Contract Service' rather than 'Commercial or Industrial Construction Services.' The Tribunal emphasized that such composite contracts are taxable only under 'Works Contract Service,' thus allowing the appellant's appeal with consequential relief as per law. The decision underscored the necessity of accurate contract classification for tax purposes. en-us Tue, 04 Jun 2024 00:00:00 +0530 Thu, 06 Jun 2024 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753641 The Appellate Tribunal CESTAT Chandigarh set aside the impugned order confirming the demand of service tax, interest, and penalty against the appellant, a government contractor. The Tribunal concluded that the services provided were composite in nature, involving both services and supply of materials, and should be classified under 'Works Contract Service' rather than 'Commercial or Industrial Construction Services.' The Tribunal emphasized that such composite contracts are taxable only under 'Works Contract Service,' thus allowing the appellant's appeal with consequential relief as per law. The decision underscored the necessity of accurate contract classification for tax purposes. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753641