https://www.taxtmi.com/caselaws?id=767933 The Tribunal determined that the appellant's activities were correctly classified as 'works contract service' and thus not liable for service tax under 'Commercial or Industrial Construction Services' for the period before 01.06.2007, aligning with the SC's decision in Larsen & Toubro Ltd. The Tribunal set aside the impugned order, allowing the appeal, and found the demand for the period after 01.06.2007 unsustainable as the appellant had paid the due amount under the correct classification. The invocation of the extended period of limitation was also deemed unsustainable due to lack of evidence of suppression of facts. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767933 The Tribunal determined that the appellant's activities were correctly classified as 'works contract service' and thus not liable for service tax under 'Commercial or Industrial Construction Services' for the period before 01.06.2007, aligning with the SC's decision in Larsen & Toubro Ltd. The Tribunal set aside the impugned order, allowing the appeal, and found the demand for the period after 01.06.2007 unsustainable as the appellant had paid the due amount under the correct classification. The invocation of the extended period of limitation was also deemed unsustainable due to lack of evidence of suppression of facts. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767933