https://www.taxtmi.com/caselaws?id=462211 CESTAT Chennai ruled on service tax classification disputes involving various services. The tribunal held that appellant's activities constituted works contract services, not dredging services, as removal of materials was incidental to main construction activities. Demands under dredging service classification were set aside. For composite contracts involving goods and services, only works contract service tax applied from 01.06.2007. Services to governmental authorities under Mega Exemption Notification were exempt subject to conditions. SEZ unit exemptions were allowed where conditions were met. Matters regarding interior design services and site formation were remanded for fresh adjudication requiring production of relevant contracts and evidence. en-us Thu, 30 May 2024 00:00:00 +0530 Mon, 02 Jun 2025 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462211 CESTAT Chennai ruled on service tax classification disputes involving various services. The tribunal held that appellant's activities constituted works contract services, not dredging services, as removal of materials was incidental to main construction activities. Demands under dredging service classification were set aside. For composite contracts involving goods and services, only works contract service tax applied from 01.06.2007. Services to governmental authorities under Mega Exemption Notification were exempt subject to conditions. SEZ unit exemptions were allowed where conditions were met. Matters regarding interior design services and site formation were remanded for fresh adjudication requiring production of relevant contracts and evidence. Case-Laws Service Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462211