https://www.taxtmi.com/caselaws?id=763366 CESTAT Hyderabad held that appellant's construction activities involving own materials constituted Works Contract Service (WCS) rather than Construction of Residential Complex Service (CRCS). The tribunal ruled WCS was not taxable before July 1, 2007, and post-July 2010 demand under wrong CRCS classification was unsustainable. Following Supreme Court precedent in Commissioner v. Larsen Toubro, the tribunal set aside the Commissioner's order except for Rs.16,20,384 already paid, allowing the appeal partly for the period June 2005 to September 2010. en-us Mon, 16 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763366 CESTAT Hyderabad held that appellant's construction activities involving own materials constituted Works Contract Service (WCS) rather than Construction of Residential Complex Service (CRCS). The tribunal ruled WCS was not taxable before July 1, 2007, and post-July 2010 demand under wrong CRCS classification was unsustainable. Following Supreme Court precedent in Commissioner v. Larsen Toubro, the tribunal set aside the Commissioner's order except for Rs.16,20,384 already paid, allowing the appeal partly for the period June 2005 to September 2010. Case-Laws Service Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763366