https://www.taxtmi.com/caselaws?id=774497 CESTAT Chennai held that service tax demand under construction of complex service for February 2009 to July 2010 was unsustainable. The tribunal found that after introduction of Works Contract Services, demands for composite construction services must be classified under WCS, not construction of complex services. Following precedent in similar case, the tribunal ruled that the adjudicating authority's order confirming demand with interest and penalties was improper due to incorrect classification. Appeal was allowed and impugned order set aside. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 17:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774497 CESTAT Chennai held that service tax demand under construction of complex service for February 2009 to July 2010 was unsustainable. The tribunal found that after introduction of Works Contract Services, demands for composite construction services must be classified under WCS, not construction of complex services. Following precedent in similar case, the tribunal ruled that the adjudicating authority's order confirming demand with interest and penalties was improper due to incorrect classification. Appeal was allowed and impugned order set aside. Case-Laws Service Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774497