https://www.taxtmi.com/caselaws?id=342207 The Tribunal held that the appellant was not liable to pay service tax on composite works contracts before 1.6.2007, as they were of a composite nature involving both supply of materials and provision of services. The demand for the extended period was deemed unsustainable due to the recent settlement of legal positions regarding service tax liability. The Tribunal upheld jurisdiction based on the appellant's registered office, dismissing the appellant's challenge. The appellant's liability was restricted to service tax for the normal period, with penalties set aside. The appeal was disposed of accordingly. en-us Fri, 17 Mar 2017 00:00:00 +0530 Fri, 28 Apr 2017 10:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342207 The Tribunal held that the appellant was not liable to pay service tax on composite works contracts before 1.6.2007, as they were of a composite nature involving both supply of materials and provision of services. The demand for the extended period was deemed unsustainable due to the recent settlement of legal positions regarding service tax liability. The Tribunal upheld jurisdiction based on the appellant's registered office, dismissing the appellant's challenge. The appellant's liability was restricted to service tax for the normal period, with penalties set aside. The appeal was disposed of accordingly. Case-Laws Service Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342207