Misclassification & voluntary registration perse will not create liability

N J Devani Builders Pvt. Ltd Vs Union Of India (Gujarat High Court) Petitioner had voluntarily registered under the head of ‘commercial /industrial construction services’, the petitioner is liable to pay service tax, is not tenable as the petitioner cannot be held to be liable to pay service tax before 01.06.2007, where, it is not in dispute that the petitioner was rendering ‘works contract service‘, taxable only from 01.06.2007. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Rule, returnable forthwith. Learned Standing Counsel Mr. Parth Bhatt waives service of notice ...