https://www.taxtmi.com/caselaws?id=463827 CESTAT allowed the appeal, holding the impugned order unsustainable. The matter was remanded to consider classification in light of the SC decision in Larsen & Toubro, and the tribunal agreed the services constituted work contract services. The impugned order erred by treating the services only as "Commercial, Industrial and Construction Service" and ignored the SC precedent. Further, the demand could not be sustained where the show cause notice did not classify the services as work contract services; consequently the demand as framed was invalid and the appeal was allowed. en-us Fri, 30 Aug 2024 00:00:00 +0530 Wed, 17 Sep 2025 11:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463827 CESTAT allowed the appeal, holding the impugned order unsustainable. The matter was remanded to consider classification in light of the SC decision in Larsen & Toubro, and the tribunal agreed the services constituted work contract services. The impugned order erred by treating the services only as "Commercial, Industrial and Construction Service" and ignored the SC precedent. Further, the demand could not be sustained where the show cause notice did not classify the services as work contract services; consequently the demand as framed was invalid and the appeal was allowed. Case-Laws Service Tax Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463827