https://www.taxtmi.com/caselaws?id=776423 CESTAT CHD held that the activity involving fabrication of huts constituted works contract services, supported by VAT payments and material involvement despite absence of contract copies. However, the extended period of limitation could not be invoked as the revenue failed to prove suppression or intent to evade duty, and audit-based cases do not justify extension. The appeal was allowed solely on the ground of limitation, notwithstanding merits favoring the appellant. en-us Fri, 08 Aug 2025 00:00:00 +0530 Mon, 11 Aug 2025 08:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776423 CESTAT CHD held that the activity involving fabrication of huts constituted works contract services, supported by VAT payments and material involvement despite absence of contract copies. However, the extended period of limitation could not be invoked as the revenue failed to prove suppression or intent to evade duty, and audit-based cases do not justify extension. The appeal was allowed solely on the ground of limitation, notwithstanding merits favoring the appellant. Case-Laws Service Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776423