The appellant entered into works contracts for providing ...

Contractor wrongly taxed for "Works Contract" instead of notified "Commercial Construction", denied opportunity to defend.

Case Laws Service Tax

November 19, 2024

The appellant entered into works contracts for providing services along with materials. The show cause notice proposed demand under "commercial and industrial construction service", but the impugned order confirmed demand under "works contract service" for the period after 1st June 2007, without giving an opportunity to defend against this head. The order travelled beyond the show cause notice by demanding tax under a different head, which is impermissible as per settled legal position. Consequently, the order was set aside by the Appellate Tribunal on this ground alone.

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The appellant entered into works contracts for providing ...

Contractor wrongly taxed for "Works Contract" instead of notified "Commercial Construction", denied opportunity to defend.

Case Laws Service Tax

November 19, 2024

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