https://www.taxtmi.com/caselaws?id=785769 Service tax on construction services before 01.07.2010 cannot be levied, so no liability attaches for that period. Classification as works contract service (WCS) was appropriate where material component predominated, but where construction related to personal use and sale of semi-constructed flats (with stamp duty paid), those services were held not leviable post-01.07.2010 and the related demand was quashed. Invoking extended assessment period and imposing penalty was rejected for lack of mala fide, so penalty and extended period provisions do not apply. Amounts alleged as non-taxable receipts (corpus fund, VAT) were encompassed in the unsustainable CRCS demand and need not be separately upheld. Appeal allowed. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785769 Service tax on construction services before 01.07.2010 cannot be levied, so no liability attaches for that period. Classification as works contract service (WCS) was appropriate where material component predominated, but where construction related to personal use and sale of semi-constructed flats (with stamp duty paid), those services were held not leviable post-01.07.2010 and the related demand was quashed. Invoking extended assessment period and imposing penalty was rejected for lack of mala fide, so penalty and extended period provisions do not apply. Amounts alleged as non-taxable receipts (corpus fund, VAT) were encompassed in the unsustainable CRCS demand and need not be separately upheld. Appeal allowed. Case-Laws Service Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785769