Service Tax Demand Quashed as Composite Contracts Not Taxable Before 01.06.2007

Sri Renukadevi Enterprises Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeal before the Customs, Excise and Service Tax Appellate Tribunal challenged an Order-in-Appeal dated 03.03.2015, which upheld classification of the appellant’s services under “Erection, Commissioning or Installation Service” for the period from 16.06.2005 to 30.05.2007 and under “Works Contract Service” from 01.06.2007 onwards, while directing re-quantification of service tax demand and sustaining penalty under Section 78. The appellant, an electrical contractor, was engaged in installatio...