https://www.taxtmi.com/caselaws?id=756614 Composite construction activity involving supply of material was treated as a works contract on the basis of the work order and certificate showing inclusive material cost and no material supplied by the recipient. Applying Larsen and Toubro, the service could not be taxed as Commercial or Industrial Construction Service, and the demand was unsustainable on that classification. The extended period of limitation was also held inapplicable because the record disclosed no specific allegation or finding of wilful suppression or intent to evade tax, and the services were said to have been rendered to entities not engaged in commerce, industry, or business. The service tax demand, penalties, and appellate order were set aside. en-us Wed, 31 Jul 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756614 Composite construction activity involving supply of material was treated as a works contract on the basis of the work order and certificate showing inclusive material cost and no material supplied by the recipient. Applying Larsen and Toubro, the service could not be taxed as Commercial or Industrial Construction Service, and the demand was unsustainable on that classification. The extended period of limitation was also held inapplicable because the record disclosed no specific allegation or finding of wilful suppression or intent to evade tax, and the services were said to have been rendered to entities not engaged in commerce, industry, or business. The service tax demand, penalties, and appellate order were set aside. Case-Laws Service Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756614