https://www.taxtmi.com/caselaws?id=764614 CESTAT Chandigarh held that composite contracts awarded to appellant constituted Works Contract Service, not Erection, Commissioning Installation Service. The Tribunal ruled that once service falls under Works Contract Service category, it cannot be taxed under alternative classification. Services related to roads were specifically excluded from Works Contract Service definition, making them non-taxable. Extended limitation period was deemed unwarranted as appellant had bona fide belief no service tax applied when providing services to government departments not used for business/commerce purposes. Appeal allowed. en-us Wed, 08 Jan 2025 00:00:00 +0530 Wed, 15 Jan 2025 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764614 CESTAT Chandigarh held that composite contracts awarded to appellant constituted Works Contract Service, not Erection, Commissioning Installation Service. The Tribunal ruled that once service falls under Works Contract Service category, it cannot be taxed under alternative classification. Services related to roads were specifically excluded from Works Contract Service definition, making them non-taxable. Extended limitation period was deemed unwarranted as appellant had bona fide belief no service tax applied when providing services to government departments not used for business/commerce purposes. Appeal allowed. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764614