https://www.taxtmi.com/caselaws?id=757632 CESTAT Hyderabad allowed the appeal, setting aside service tax demand confirmed under Construction of Residential Complex service category when the Show Cause Notice was issued under Works Contract service category. The tribunal held this exceeded SCN scope and violated natural justice principles as the appellant defended against Works Contract classification without notice of alternative categorization. Additionally, no service tax was payable until 01.07.2010 regardless of service category. The extended period demand was also set aside as time-barred, finding no suppression since the appellant was registered, filed returns regularly, and the issue involved interpretation of taxability clarified through CBIC circulars between 2006-2012. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 08:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757632 CESTAT Hyderabad allowed the appeal, setting aside service tax demand confirmed under Construction of Residential Complex service category when the Show Cause Notice was issued under Works Contract service category. The tribunal held this exceeded SCN scope and violated natural justice principles as the appellant defended against Works Contract classification without notice of alternative categorization. Additionally, no service tax was payable until 01.07.2010 regardless of service category. The extended period demand was also set aside as time-barred, finding no suppression since the appellant was registered, filed returns regularly, and the issue involved interpretation of taxability clarified through CBIC circulars between 2006-2012. Case-Laws Service Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757632