https://www.taxtmi.com/caselaws?id=337528 Composite works contracts for setting up petrol pumps were treated as involving both goods and works, and were not exigible to service tax for the period before 01.06.2007, so the pre-01.06.2007 demand was unsustainable. For the period after 01.06.2007, the composition scheme for works contract service could not be denied merely because the option was not exercised in advance; where statutory conditions were otherwise met, tax had to be computed at the applicable composition rate, and the demand was confined accordingly. Because the dispute involved a debatable levy and the earlier demand failed, penalties were held not sustainable and were set aside. en-us Fri, 16 Dec 2016 00:00:00 +0530 Wed, 11 Jan 2017 07:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337528 Composite works contracts for setting up petrol pumps were treated as involving both goods and works, and were not exigible to service tax for the period before 01.06.2007, so the pre-01.06.2007 demand was unsustainable. For the period after 01.06.2007, the composition scheme for works contract service could not be denied merely because the option was not exercised in advance; where statutory conditions were otherwise met, tax had to be computed at the applicable composition rate, and the demand was confined accordingly. Because the dispute involved a debatable levy and the earlier demand failed, penalties were held not sustainable and were set aside. Case-Laws Service Tax Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337528