Service Tax Leviable under Commercial Construction Service cannot be Again Demanded under ‘Works Contract Service’: CESTAT Quashes Penalty [Read Order]

The Chandigarh bench of the Customs, Excise and Service Appellate Tribunal (CESTAT) held that when any demand of service tax confirmed under the category of commercial construction cannot be de again demanded under ‘works contract services’.  SAB Industries Limited, the appellant assessee carried out Construction works under a Contract with SIDCUL (State Industrial Development Corporation…