Service tax cannot be levied if demand raised under a wrong Head

Raj Inter Decor Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) The case of Raj Inter Decor Private Limited vs. Commissioner of Central Excise was brought before CESTAT Chandigarh to determine the applicability of service tax on a composite contract involving both services and materials. The appellant argued for exemption based on the composite nature of the work and cited relevant judicial precedents in support. Analysis: The appellant, engaged in civil construction and interiors, registered under “Commercial and Industrial Construction Service” and...