https://www.taxtmi.com/caselaws?id=768859 The HC dismissed the department's appeal against the assessee regarding service tax demand under "Site Formation Services" and "Construction of Industrial and Commercial Services" categories for 2005-2008. The tribunal found the contract was comprehensive for coal commissioning, not site formation services. Following SC precedent in Larsen & Toubro Ltd., the court held composite contracts should not be artificially bifurcated for service tax purposes. No service tax was payable for mining-related services before 01.06.2007 per legislative amendments. The extended limitation period was improperly invoked as the department failed to establish intent to evade tax with suppression of material facts. en-us Fri, 04 Apr 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768859 The HC dismissed the department's appeal against the assessee regarding service tax demand under "Site Formation Services" and "Construction of Industrial and Commercial Services" categories for 2005-2008. The tribunal found the contract was comprehensive for coal commissioning, not site formation services. Following SC precedent in Larsen & Toubro Ltd., the court held composite contracts should not be artificially bifurcated for service tax purposes. No service tax was payable for mining-related services before 01.06.2007 per legislative amendments. The extended limitation period was improperly invoked as the department failed to establish intent to evade tax with suppression of material facts. Case-Laws Service Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768859