Once service tax levied under ‘Commercial Construction Service’, it cannot be re-demanded under ‘Works Contract Service’

SAB Industries Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chandigarh)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh, quashed a penalty imposed against SAB Industries Limited. The tribunal held that once service tax has been levied under the category of ‘Commercial Construction Service’, it cannot be demanded again under the category of ‘Works Contract Service’.

The case centered on constr

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