Service Tax Not Payable When Correct Category of Works Contract Not Invoked: CESTAT Kolkata

Mondal Construction Vs Commissioner of Customs Excise (CESTAT Kolkata) The case involves an appeal against an order confirming service tax demand, interest, and penalties for the period 2004–05 to 2008–09. During investigation, the Department observed from Form 26AS that the appellant had received substantial payments from a client for services rendered but had not fully declared the income in ST-3 returns or paid the applicable service tax. Based on scrutiny of financial records and invoices, the Department quantified taxable services across various financial years and issued a show cause...