Tribunal Rules Services as Works Contract Post-2007; Service Tax Demand on Appellant Deemed Unsustainable.

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....The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential Complex/Commercial or Industrial Construction Service for the purpose of service tax. The Appellate Tribunal held that the construction services were composite in nature and fell under works contract service post-1-6-2007. Citing a precedent, it was established that demand for service tax under construction services could only be applicable to purely service contracts pre-1-6-2007, and for composite contracts post-1-6-2007. The Tribunal found that the appellant had disclosed tax payment under works contract service, negating the need for an extended period of limitation. Consequently, the demand for service tax under construction services was deemed unsustainable, and the impugned order was set aside with the appeal being allowed.....