https://www.taxtmi.com/caselaws?id=331161 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the order of the Commissioner (Appeals-I), Raipur, concerning the classification of services provided by the respondents. The Tribunal held that the services constituted a composite contract involving both supply of materials and services, following the legal principle established by the Supreme Court that indivisible works contracts are subject to service tax only after the introduction of the works contract service category in the Finance Act, 1994, effective from 01/6/2007. The decision emphasizes the importance of correctly categorizing services to ensure compliance with tax laws and avoid disputes. 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 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the order of the Commissioner (Appeals-I), Raipur, concerning the classification of services provided by the respondents. The Tribunal held that the services constituted a composite contract involving both supply of materials and services, following the legal principle established by the Supreme Court that indivisible works contracts are subject to service tax only after the introduction of the works contract service category in the Finance Act, 1994, effective from 01/6/2007. The decision emphasizes the importance of correctly categorizing services to ensure compliance with tax laws and avoid disputes. Case-Laws Service Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331161