Services Pre-2012 Classified as Construction, Post-2012 as Works Contract with Valid Valuation Rule

CESTAT ruled that services rendered prior to 30.06.2012 are correctly classifiable as 'Commercial or Industrial Construction Service' (CICS), entitling the appellant to abatement. For the period post 01.07.2012, services were appropriately classified as 'works contract service', with valuation under Rule 2(A)(ii) being valid. The tribunal set aside demands raised under extended limitation period, finding no intentional tax evasion. The department's order was quashed as it exceeded the show cause notice's scope, violating principles of natural justice. Consequently, the appeal was allowed, with no penalties imposed. .....

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