https://www.taxtmi.com/caselaws?id=775901 The CESTAT Chennai held that service tax demand on works contract services for construction rendered to educational institutions up to 01-07-2012 is unsustainable, as the Revenue failed to prove the buildings were primarily for commerce or industry. Post 01-07-2012, the demand is tenable due to the revised definition of "works contract." The demand on sub-contractor services was upheld following precedent. The extended limitation period was not applicable since no wilful suppression was established, and the appellant's belief in non-taxability was plausible. Penalties under Sections 77(2) and 78 of the Finance Act, 1994 were set aside. The appeal was allowed in part, confirming tax liability only for the post-01-07-2012 period within the normal limitation period. en-us Wed, 30 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775901 The CESTAT Chennai held that service tax demand on works contract services for construction rendered to educational institutions up to 01-07-2012 is unsustainable, as the Revenue failed to prove the buildings were primarily for commerce or industry. Post 01-07-2012, the demand is tenable due to the revised definition of "works contract." The demand on sub-contractor services was upheld following precedent. The extended limitation period was not applicable since no wilful suppression was established, and the appellant's belief in non-taxability was plausible. Penalties under Sections 77(2) and 78 of the Finance Act, 1994 were set aside. The appeal was allowed in part, confirming tax liability only for the post-01-07-2012 period within the normal limitation period. Case-Laws Service Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775901