https://www.taxtmi.com/caselaws?id=767861 CESTAT Chennai ruled in favor of appellant engaged in composite construction contracts involving both service provision and property transfer. The tribunal held that composite works contracts cannot be subjected to service tax under Construction of Complex Service category prior to Finance Act 2007 amendment introducing Section 65(105)(zzzza). The demand, interest, and penalty were set aside as the classification dispute was subject of litigation until SC settled the matter in Larsen Toubro case. Extended limitation period was deemed inapplicable due to interpretational nature of dispute with no malafide intent. Appeal allowed. en-us Tue, 25 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767861 CESTAT Chennai ruled in favor of appellant engaged in composite construction contracts involving both service provision and property transfer. The tribunal held that composite works contracts cannot be subjected to service tax under Construction of Complex Service category prior to Finance Act 2007 amendment introducing Section 65(105)(zzzza). The demand, interest, and penalty were set aside as the classification dispute was subject of litigation until SC settled the matter in Larsen Toubro case. Extended limitation period was deemed inapplicable due to interpretational nature of dispute with no malafide intent. Appeal allowed. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767861