https://www.taxtmi.com/caselaws?id=779211 CESTAT CHANDIGARH - AT held the department wrongly classified the appellant's engagements with oil companies as Commercial or Industrial Construction Service without ascertaining they were composite Works Contract Services, violating natural justice and suppressing material facts. The impugned order and demand of service tax, interest and penalty under Section 78 were set aside. The tribunal found the appellant rendered Works Contract Service but failed to register and file returns, and imposed a Rs.10,000 penalty under Section 77. Appeal partly allowed. en-us Wed, 17 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779211 CESTAT CHANDIGARH - AT held the department wrongly classified the appellant's engagements with oil companies as Commercial or Industrial Construction Service without ascertaining they were composite Works Contract Services, violating natural justice and suppressing material facts. The impugned order and demand of service tax, interest and penalty under Section 78 were set aside. The tribunal found the appellant rendered Works Contract Service but failed to register and file returns, and imposed a Rs.10,000 penalty under Section 77. Appeal partly allowed. Case-Laws Service Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779211