Service Tax Demand Set Aside as Confirmed Under Taxable Category not proposed in SCN

Ajab Singh & Co. Vs Principal Commissioner of Service Tax (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, allowed the appeal of the assessee and rejected the cross-appeal filed by the Revenue, setting aside the confirmed service tax demand under Works Contract Service (WCS) and upholding exemption for certain construction activities. The appellant, a contractor engaged by the Delhi Development Authority (DDA), executed various construction works including roads, drains, boundary walls, residential complexes, and development works at Coronation Park. T...