Re-classification from Construction Service to Works Contract Service justified

Kumar Builders Vs Commissioner of Service Tax (CESTAT Chandigarh) CESTAT Chandigarh held that re-classification from ‘Commercial or Industrial Construction Services’ to ‘works contract service’ justified as contract and VAT registration proves that contract is work contract service. Facts- The appellants were providing Commercial or Industrial Construction Services and have been registered for the same; the appellants have paid service tax for the period April, 2007 to September, 2007 under the said Service and from June, 2007 onwards have discharged service tax under Works Contract Co...