Service Tax cannot be demanded under works contract service if demand not been raised under this category

Ashoka Bricks Industries (P) Limited Vs Commissioner of Central Excise (CESTAT Kolkata) Introduction: Ashoka Bricks Industries (P) Limited contested against a demand for Service Tax under the category of “commercial or industrial construction service” in the case against the Commissioner of Central Excise. The contention arose from a work order awarded by Orissa Power Generation Corporation Ltd. The case unveils crucial insights into the classification of services under Service Tax laws. Analysis: The central issue revolved around the classification of the service provided by Ashok...