https://www.taxtmi.com/caselaws?id=362717 Composite turnkey contracts involving material supply and installation or maintenance were treated as works contracts, taxable only from the introduction of the works contract service entry on 1 June 2007 and not under other service categories for an earlier period. The pre-introduction service tax demand was therefore set aside. Delayed exercise of the composition-scheme option was treated as procedural; substantial compliance preserved the scheme benefit where tax had been paid under that scheme. Penalties were waived because the levy had been substantially litigated and the tax liability was fully discharged. en-us Tue, 26 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 11:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362717 Composite turnkey contracts involving material supply and installation or maintenance were treated as works contracts, taxable only from the introduction of the works contract service entry on 1 June 2007 and not under other service categories for an earlier period. The pre-introduction service tax demand was therefore set aside. Delayed exercise of the composition-scheme option was treated as procedural; substantial compliance preserved the scheme benefit where tax had been paid under that scheme. Penalties were waived because the levy had been substantially litigated and the tax liability was fully discharged. Case-Laws Service Tax Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362717