https://www.taxtmi.com/caselaws?id=348622 A composite arrangement involving supply of materials along with installation, testing and commissioning for cathodic protection systems was treated as a works contract, not a pure service contract. Applying Larsen & Toubro, the pre-01.07.2006 service tax regime covered only service contracts simpliciter, and composite works contracts were not exigible under Erection, Commissioning and Installation Services merely because installation or commissioning was involved. The later statutory recognition of works contracts and the 2007 composition scheme confirmed that such contracts were brought to tax prospectively. The demand was therefore unsustainable, and relief granted to the assessee was sustained. en-us Mon, 17 Jul 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348622 A composite arrangement involving supply of materials along with installation, testing and commissioning for cathodic protection systems was treated as a works contract, not a pure service contract. Applying Larsen & Toubro, the pre-01.07.2006 service tax regime covered only service contracts simpliciter, and composite works contracts were not exigible under Erection, Commissioning and Installation Services merely because installation or commissioning was involved. The later statutory recognition of works contracts and the 2007 composition scheme confirmed that such contracts were brought to tax prospectively. The demand was therefore unsustainable, and relief granted to the assessee was sustained. Case-Laws Service Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348622