https://www.taxtmi.com/caselaws?id=768097 CESTAT Chennai allowed the appeal in part regarding service tax demands on erection, commissioning and installation services and works contract services. The tribunal held that composite works contracts prior to 01.06.2007 could not be taxed under erection and commissioning services, following SC precedent in Larsen & Toubro. For post-01.06.2007 period, such services were properly taxable under works contract services. Extended limitation period was improperly invoked as no suppression was established, restricting demand to normal limitation period. Penalty was set aside due to improper invocation of extended period. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 01 Apr 2025 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768097 CESTAT Chennai allowed the appeal in part regarding service tax demands on erection, commissioning and installation services and works contract services. The tribunal held that composite works contracts prior to 01.06.2007 could not be taxed under erection and commissioning services, following SC precedent in Larsen & Toubro. For post-01.06.2007 period, such services were properly taxable under works contract services. Extended limitation period was improperly invoked as no suppression was established, restricting demand to normal limitation period. Penalty was set aside due to improper invocation of extended period. Case-Laws Service Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768097