TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the demand of service tax on construction of sewage treatment plants, effluent treatment plants and laying of sewage pipelines was sustainable under commercial or industrial construction service when the contracts were composite works contracts.
Analysis: The contracts were found to be composite contracts involving supply of goods as well as services, executed for public bodies engaged in public utility functions rather than commerce or industry. In view of the settled position that composite works contracts were not taxable as service contracts simpliciter prior to 1 June 2007, and that for the subsequent period demand could not be sustained under commercial or industrial construction service when the show cause notices did not invoke works contract service, the demand was held unsustainable.
Conclusion: The demand of service tax was set aside and the appeal was allowed in favour of the assessee.
Final Conclusion: The impugned order confirming service tax demand did not survive and the appellant obtained full relief.
Ratio Decidendi: A composite works contract involving supply of goods and services is not taxable as commercial or industrial construction service for the pre-1 June 2007 period, and for the later period tax cannot be confirmed under a different service category not invoked in the show cause notice.
TaxTMI 
TaxTMI 
