https://www.taxtmi.com/caselaws?id=776705 CESTAT CHENNAI - AT held the appellant's operations constitute works contracts; demands for periods before 01.06.2007 are set aside and penalties relating to classification are deleted. Post-01.06.2007 supplies fall under works contract (65(105)(zzzza)) and must be taxed under the composition scheme, with amounts realized on/after 01.03.2008 liable at the enhanced 4% (4.12% effective) rate. The extended limitation period cannot be invoked as there was no suppression. The appellant was directed to pay tax on the October 2009 realization after crediting Rs. 16,297, with applicable interest; no penalty was imposed for the second SCN. en-us Thu, 14 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776705 CESTAT CHENNAI - AT held the appellant's operations constitute works contracts; demands for periods before 01.06.2007 are set aside and penalties relating to classification are deleted. Post-01.06.2007 supplies fall under works contract (65(105)(zzzza)) and must be taxed under the composition scheme, with amounts realized on/after 01.03.2008 liable at the enhanced 4% (4.12% effective) rate. The extended limitation period cannot be invoked as there was no suppression. The appellant was directed to pay tax on the October 2009 realization after crediting Rs. 16,297, with applicable interest; no penalty was imposed for the second SCN. Case-Laws Service Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776705