https://www.taxtmi.com/caselaws?id=783605 Demands under CICS/WCS for construction prior to 01.07.2010 were held unsustainable because projects involving supply of goods are classifiable only as works contracts and CBEC circulars clarified that no demand could be raised for the pre-01.07.2010 period; the demand for that period was set aside. For the post-01.07.2010 period, construction allegedly for hospitals was found misclassified as CICS and, if at all, fell under WCS; the related demand was set aside. Service tax on renting of immovable property was held leviable, but given prior litigation and retrospective amendment, bona fide belief negated extended limitation; extended-period demand was set aside. Absence of intent to evade also defeated s.78 penalty; penalties were set aside and the appeal was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783605 Demands under CICS/WCS for construction prior to 01.07.2010 were held unsustainable because projects involving supply of goods are classifiable only as works contracts and CBEC circulars clarified that no demand could be raised for the pre-01.07.2010 period; the demand for that period was set aside. For the post-01.07.2010 period, construction allegedly for hospitals was found misclassified as CICS and, if at all, fell under WCS; the related demand was set aside. Service tax on renting of immovable property was held leviable, but given prior litigation and retrospective amendment, bona fide belief negated extended limitation; extended-period demand was set aside. Absence of intent to evade also defeated s.78 penalty; penalties were set aside and the appeal was allowed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783605