https://www.taxtmi.com/caselaws?id=352181 Composite contracts involving supply of materials were analysed against the applicable service tax regime, with liability turning on contract-wise factual examination and the relevant statutory period. For erection, commissioning and installation work, service tax was stated to apply only from 01.06.2007; for maintenance and repair, movable property remained taxable, while abatements and exemptions for roads and non-commercial buildings had to be tested on each contract's terms. A vague show cause notice was not treated as fatal where the assessee later produced the contracts and the classification was examined on that basis. The demand for the extended period and the related limitation issue were left for reconsideration on remand. en-us Fri, 01 Dec 2017 00:00:00 +0530 Fri, 12 Jan 2018 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352181 Composite contracts involving supply of materials were analysed against the applicable service tax regime, with liability turning on contract-wise factual examination and the relevant statutory period. For erection, commissioning and installation work, service tax was stated to apply only from 01.06.2007; for maintenance and repair, movable property remained taxable, while abatements and exemptions for roads and non-commercial buildings had to be tested on each contract's terms. A vague show cause notice was not treated as fatal where the assessee later produced the contracts and the classification was examined on that basis. The demand for the extended period and the related limitation issue were left for reconsideration on remand. Case-Laws Service Tax Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352181