https://www.taxtmi.com/caselaws?id=769103 CESTAT Chennai held that appellant's supply, assembly, and installation of cubicles/modular furniture constituted a composite works contract involving sale of goods and labor, not interior decoration services. Following SC precedents in Larsen & Toubro and Total Environment Building Systems, the service tax demand under "interior decorator service" category was unsustainable. Extended limitation period invocation was improper absent evidence of willful suppression, as appellant regularly filed returns and disclosed tax treatment. Demand for differential service tax, interest, and penalty for April 2006-February 2007 was quashed. Appeal allowed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Thu, 17 Apr 2025 11:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769103 CESTAT Chennai held that appellant's supply, assembly, and installation of cubicles/modular furniture constituted a composite works contract involving sale of goods and labor, not interior decoration services. Following SC precedents in Larsen & Toubro and Total Environment Building Systems, the service tax demand under "interior decorator service" category was unsustainable. Extended limitation period invocation was improper absent evidence of willful suppression, as appellant regularly filed returns and disclosed tax treatment. Demand for differential service tax, interest, and penalty for April 2006-February 2007 was quashed. Appeal allowed. Case-Laws Service Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769103