https://www.taxtmi.com/caselaws?id=763563 CESTAT Chandigarh held that works contracts undertaken by appellants were taxable only from 01.06.2007 under Heading 65(105)(zzzza), not from earlier periods as claimed by Revenue. The Tribunal ruled that Revenue erred in issuing two consecutive SCNs covering overlapping periods (2004-2012) and invoking extended limitation without establishing suppression of facts or intent to evade duty. Courts consistently hold such service-material contracts taxable only from 01.06.2007. Appeal was allowed in favor of appellants. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 11:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763563 CESTAT Chandigarh held that works contracts undertaken by appellants were taxable only from 01.06.2007 under Heading 65(105)(zzzza), not from earlier periods as claimed by Revenue. The Tribunal ruled that Revenue erred in issuing two consecutive SCNs covering overlapping periods (2004-2012) and invoking extended limitation without establishing suppression of facts or intent to evade duty. Courts consistently hold such service-material contracts taxable only from 01.06.2007. Appeal was allowed in favor of appellants. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763563