https://www.taxtmi.com/caselaws?id=331161 A composite contract involving both supply of materials and services was treated as a works contract, so it was not taxable under earlier service categories such as maintenance and repair or construction of residential complex for the period before 01/06/2007. The works contract regime applied only from 01/06/2007, because an indivisible contract became liable to service tax only when that specific service category was introduced. On that classification, the pre-01/06/2007 demand was unsustainable, and the assessee was outside service tax liability for the earlier period. en-us Thu, 21 Jul 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331161 A composite contract involving both supply of materials and services was treated as a works contract, so it was not taxable under earlier service categories such as maintenance and repair or construction of residential complex for the period before 01/06/2007. The works contract regime applied only from 01/06/2007, because an indivisible contract became liable to service tax only when that specific service category was introduced. On that classification, the pre-01/06/2007 demand was unsustainable, and the assessee was outside service tax liability for the earlier period. Case-Laws Service Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331161