https://www.taxtmi.com/caselaws?id=754886 CESTAT Chennai set aside service tax demand raised under Commercial or Industrial Construction Services (CICS) for pre-01.07.2012 period. Assessee provided construction services to Department of Atomic Energy, HAL, and Bharat Earth Movers Limited. Tribunal held construction works were composite in nature involving both goods supply and services, evidenced by 67% abatement allowed under Notification 1/2006. Following SC precedent in CCE v. Larsen Toubro and subsequent decisions, demand for composite construction services can only be raised under works contract services, not CICS. Appeal allowed. en-us Wed, 26 Jun 2024 00:00:00 +0530 Tue, 02 Jul 2024 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754886 CESTAT Chennai set aside service tax demand raised under Commercial or Industrial Construction Services (CICS) for pre-01.07.2012 period. Assessee provided construction services to Department of Atomic Energy, HAL, and Bharat Earth Movers Limited. Tribunal held construction works were composite in nature involving both goods supply and services, evidenced by 67% abatement allowed under Notification 1/2006. Following SC precedent in CCE v. Larsen Toubro and subsequent decisions, demand for composite construction services can only be raised under works contract services, not CICS. Appeal allowed. Case-Laws Service Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754886