https://www.taxtmi.com/caselaws?id=762237 CESTAT Chandigarh held that works contract services cannot be taxed under Commercial or Industrial Construction Service category even after 01.06.2007. The Tribunal ruled that composite/works contract services cannot be taxed under Construction of Complex Service provisions. Since the show cause notice failed to propose treating income as auxiliary business service, and no proper notice was issued under Section 73, the imposition of tax, interest and penalty could not be sustained. The Tribunal correctly set aside the demand, finding extended period of limitation was not invokable for works contract services. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 27 Nov 2024 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762237 CESTAT Chandigarh held that works contract services cannot be taxed under Commercial or Industrial Construction Service category even after 01.06.2007. The Tribunal ruled that composite/works contract services cannot be taxed under Construction of Complex Service provisions. Since the show cause notice failed to propose treating income as auxiliary business service, and no proper notice was issued under Section 73, the imposition of tax, interest and penalty could not be sustained. The Tribunal correctly set aside the demand, finding extended period of limitation was not invokable for works contract services. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762237