https://www.taxtmi.com/caselaws?id=764781 The court determined that the appellant's services were correctly classifiable under Works Contract Service (WCS) rather than Construction of Complex Service (CCS), based on the Supreme Court's decision in Larsen & Toubro Ltd. The demand for differential tax was limited to the normal period, rejecting the extended period of limitation. Additionally, the court set aside penalties under Section 78, concluding that the appellant's classification and tax payments aligned with the legal framework and relevant precedents. en-us Fri, 17 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 08:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764781 The court determined that the appellant's services were correctly classifiable under Works Contract Service (WCS) rather than Construction of Complex Service (CCS), based on the Supreme Court's decision in Larsen & Toubro Ltd. The demand for differential tax was limited to the normal period, rejecting the extended period of limitation. Additionally, the court set aside penalties under Section 78, concluding that the appellant's classification and tax payments aligned with the legal framework and relevant precedents. Case-Laws Service Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764781