https://www.taxtmi.com/caselaws?id=767749 The CESTAT New Delhi held that demands for service tax on composite works contracts for the period 2005-2006 to 2009-2010 were barred by limitation. The tribunal found no intentional evasion or suppression of facts, noting substantial litigation existed regarding tax applicability until the SC's clarification in Larsen Toubro case. The confusion about whether services constituted Erection, Commissioning and Installation Service or Works Contract service justified non-payment. The tribunal ruled composite works contracts cannot be taxed under service categories meant for simple service contracts, making the demand unsustainable. Appeal was allowed. en-us Thu, 13 Feb 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767749 The CESTAT New Delhi held that demands for service tax on composite works contracts for the period 2005-2006 to 2009-2010 were barred by limitation. The tribunal found no intentional evasion or suppression of facts, noting substantial litigation existed regarding tax applicability until the SC's clarification in Larsen Toubro case. The confusion about whether services constituted Erection, Commissioning and Installation Service or Works Contract service justified non-payment. The tribunal ruled composite works contracts cannot be taxed under service categories meant for simple service contracts, making the demand unsustainable. Appeal was allowed. Case-Laws Service Tax Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767749