https://www.taxtmi.com/caselaws?id=762146 CESTAT Kolkata held that appellant's construction services of a commercial complex in Dibrugarh, Assam, funded by Ministry of Urban Development under North East region allocation, constituted works contract service rather than commercial or industrial construction service. Following Supreme Court precedent in Larsen Toubro Ltd. case, the tribunal classified the construction services with materials as works contract service. Since no demand was raised under the correct classification of works contract service, the demand under commercial or industrial construction service was unsustainable and set aside, along with interest and penalty demands. en-us Thu, 21 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762146 CESTAT Kolkata held that appellant's construction services of a commercial complex in Dibrugarh, Assam, funded by Ministry of Urban Development under North East region allocation, constituted works contract service rather than commercial or industrial construction service. Following Supreme Court precedent in Larsen Toubro Ltd. case, the tribunal classified the construction services with materials as works contract service. Since no demand was raised under the correct classification of works contract service, the demand under commercial or industrial construction service was unsustainable and set aside, along with interest and penalty demands. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762146