https://www.taxtmi.com/caselaws?id=356195 Composite construction contracts must be examined contract-wise to determine whether the levy applies as commercial or industrial construction service or as a works contract. Where the record shows that some entries are material-inclusive and that VAT was paid in many cases, the benefit of Notification No. 1/2006-ST cannot be denied across the board on a blanket assumption of non-production of documents. The Tribunal therefore required individual scrutiny of each contract entry on evidence and set aside the denial of exemption and demand to that extent, remanding the matter for fresh adjudication. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356195 Composite construction contracts must be examined contract-wise to determine whether the levy applies as commercial or industrial construction service or as a works contract. Where the record shows that some entries are material-inclusive and that VAT was paid in many cases, the benefit of Notification No. 1/2006-ST cannot be denied across the board on a blanket assumption of non-production of documents. The Tribunal therefore required individual scrutiny of each contract entry on evidence and set aside the denial of exemption and demand to that extent, remanding the matter for fresh adjudication. Case-Laws Service Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356195