https://www.taxtmi.com/caselaws?id=355416 The Tribunal upheld the impugned order dropping the service tax demand for the period before 1.6.2007 in a case concerning services provided to the Airport Authority of India. The services were correctly classified under works contract services introduced from 1.6.2007, based on evidence showing the contracts involved both material supply and service provision. Following the Supreme Court's decision in L & T Ltd. case, it was established that composite work contracts are liable for service tax only from the date of introduction of such services, rejecting the Revenue's appeal and affirming the lower authority's decision. en-us Mon, 18 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355416 The Tribunal upheld the impugned order dropping the service tax demand for the period before 1.6.2007 in a case concerning services provided to the Airport Authority of India. The services were correctly classified under works contract services introduced from 1.6.2007, based on evidence showing the contracts involved both material supply and service provision. Following the Supreme Court's decision in L & T Ltd. case, it was established that composite work contracts are liable for service tax only from the date of introduction of such services, rejecting the Revenue's appeal and affirming the lower authority's decision. Case-Laws Service Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355416