https://www.taxtmi.com/caselaws?id=766624 CESTAT Chennai held that for service classification disputes between Works Contracts Service and Construction of Residential Complex Service, pre-1.7.2010 classification remains as declared by service provider. Post-1.7.2010, tax is chargeable under Construction of Complex Service for service simpliciter or Works Contract Service for composite contracts. Since appellant consistently remitted service tax under WCS during disputed periods and issue involved interpretation without suppression, liability under CRCS cannot sustain. Demand and penalties set aside. Appeal disposed. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766624 CESTAT Chennai held that for service classification disputes between Works Contracts Service and Construction of Residential Complex Service, pre-1.7.2010 classification remains as declared by service provider. Post-1.7.2010, tax is chargeable under Construction of Complex Service for service simpliciter or Works Contract Service for composite contracts. Since appellant consistently remitted service tax under WCS during disputed periods and issue involved interpretation without suppression, liability under CRCS cannot sustain. Demand and penalties set aside. Appeal disposed. Case-Laws Service Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766624