https://www.taxtmi.com/caselaws?id=257814 The Tribunal held that service elements in a composite works contract classifiable under Commercial or Industrial Construction Service (CICS), Construction of Complex Service (COCS), or Erection, Commissioning or Installation Service (ECIS) are subject to service tax even before the insertion of sub-clause (zzzza) in Section 65(105) of the Finance Act, 1994, on 01-06-2007. The Tribunal rejected the argument that works contracts were not taxable before this date, emphasizing the binding nature of the Delhi High Court's decision on the issue. en-us Thu, 19 Mar 2015 00:00:00 +0530 Thu, 30 Jul 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257814 The Tribunal held that service elements in a composite works contract classifiable under Commercial or Industrial Construction Service (CICS), Construction of Complex Service (COCS), or Erection, Commissioning or Installation Service (ECIS) are subject to service tax even before the insertion of sub-clause (zzzza) in Section 65(105) of the Finance Act, 1994, on 01-06-2007. The Tribunal rejected the argument that works contracts were not taxable before this date, emphasizing the binding nature of the Delhi High Court's decision on the issue. Case-Laws Service Tax Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257814