https://www.taxtmi.com/caselaws?id=360219 The High Court ruled that service tax should not be levied on composite contracts for the construction of a complex under Section 65 (105) (zzzh) of the Finance Act, 1994. The respondent, benefiting from this judgment, had their refund application initially rejected but later allowed on appeal. The Commissioner (Appeals) remanded the case to the Adjudicating Authority. The decision was upheld, dismissing the Revenue's appeal and affirming that service tax should not apply to such contracts. en-us Wed, 11 Apr 2018 00:00:00 +0530 Sun, 13 May 2018 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360219 The High Court ruled that service tax should not be levied on composite contracts for the construction of a complex under Section 65 (105) (zzzh) of the Finance Act, 1994. The respondent, benefiting from this judgment, had their refund application initially rejected but later allowed on appeal. The Commissioner (Appeals) remanded the case to the Adjudicating Authority. The decision was upheld, dismissing the Revenue's appeal and affirming that service tax should not apply to such contracts. Case-Laws Service Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360219