𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗮𝗻𝗱 𝗗𝗲𝗺𝗮𝗻𝗱 𝗣𝗿𝗶𝗼𝗿 𝘁𝗼 𝗝𝘂𝗹𝘆 𝟮𝟬𝟬𝟳 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Demand before July 2007 under 'Works Contract Services' is non-taxable; post-July 2007, no valid demand exists under applicable provisions.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Avas Vikas Ltd. 𝗜𝘀𝘀𝘂𝗲: Tribunal ruled the Corrigendum and service tax demand unsustainable due to non-commercial services and classification errors in works contracts. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided construction services and faced a ₹22,09,97,113 service tax recovery demand, as per the show-cause notice.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, citing Larsen & Toubro Ltd., ruled that demand prior to July 2007 under "Works Contract Services" was unsustainable. Post-July 2007, taxes could only be applied under a specific section, and as no demand existed, the appellant was not liable for service tax. The appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Avas Vikas Ltd. vs. Commissioner of Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 02 December 2022 📜 This judgment reaffirms that demands outside statutory classification and for non-commercial services are unsustainable under law.