https://www.taxtmi.com/caselaws?id=753899 The CESTAT New Delhi dismissed the appeal regarding works contract service taxation. The appellant provided services including erection, commissioning, and installation of plant, machinery, and equipment to a governmental authority. The tribunal held that such services were clearly taxable under the definition of works contract service, with no exemption available for the period prior to 01.07.2012. The demand for the pre-exemption period was confirmed as the service was specifically covered in the definition, leaving no scope for doubt. The extended period of limitation was upheld. en-us Fri, 07 Jun 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753899 The CESTAT New Delhi dismissed the appeal regarding works contract service taxation. The appellant provided services including erection, commissioning, and installation of plant, machinery, and equipment to a governmental authority. The tribunal held that such services were clearly taxable under the definition of works contract service, with no exemption available for the period prior to 01.07.2012. The demand for the pre-exemption period was confirmed as the service was specifically covered in the definition, leaving no scope for doubt. The extended period of limitation was upheld. Case-Laws Service Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753899