https://www.taxtmi.com/caselaws?id=778266 CESTAT CHENNAI - AT allowed the appellant's appeal, set aside the impugned order dated 01.04.2016 and quashed the demand of service tax, interest and penalty. Tribunal held the services were correctly classified and taxed under Works Contract Service during the periods in dispute; earlier adverse orders were set aside, removing basis for the present demand. Invocation of extended limitation was unjustified, denial of composition benefit for one residential project was unsustainable, and the penalty was accordingly deleted. en-us Thu, 11 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778266 CESTAT CHENNAI - AT allowed the appellant's appeal, set aside the impugned order dated 01.04.2016 and quashed the demand of service tax, interest and penalty. Tribunal held the services were correctly classified and taxed under Works Contract Service during the periods in dispute; earlier adverse orders were set aside, removing basis for the present demand. Invocation of extended limitation was unjustified, denial of composition benefit for one residential project was unsustainable, and the penalty was accordingly deleted. Case-Laws Service Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778266