CESTAT Quashes Service Tax Demand as Installation Service Was Misclassified as Works Contract

3 M India Limited Vs Commissioner of Central Excise (LTU) (CESTAT Bangalore) In 3 M India Limited Vs Commissioner of Central Excise (LTU), the CESTAT Bangalore examined whether differential service tax could be demanded by reclassifying services already taxed under “Erection, Commissioning or Installation Service” as “Works Contract Service.” The appellant was registered with the Service Tax Department for providing services including erection, commissioning and installation services, and maintenance and repair services. During scrutiny of ST-3 returns for the period ending September 2...