Service Tax Demand Upheld Due to Correct Classification Under Works Contract Service

Coastal Engineering Constructions Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The appeal before the CESTAT Hyderabad concerned the levy of service tax on activities undertaken between 2007–08 and 2009–10, particularly relating to construction of residential houses under the JNNURM scheme and execution of irrigation reservoir and drinking water projects. The department issued a show cause notice demanding service tax along with penalty, classifying the services under Works Contract Service (WCS) instead of Construction of Residential Complex Service (CRCS), under ...