https://www.taxtmi.com/caselaws?id=364230 Composite construction of a women's hostel and Civil Services Officers Institute was treated as a works contract, not a pure commercial or industrial construction service, so that levy was not sustainable. Maintenance and power-backup charges were also held non-taxable because the adjudicating authority could not sustain the demand on a ground not set out in the show cause notice. By contrast, delayed discharge of service tax attracted interest, credit on common input services used for exempted services was denied for want of separate accounts or a valid option, and supply of skilled and semi-skilled labour for consideration was held to be taxable manpower supply service, justifying the extended period and penalties. en-us Mon, 23 Jul 2018 00:00:00 +0530 Mon, 23 Jul 2018 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364230 Composite construction of a women's hostel and Civil Services Officers Institute was treated as a works contract, not a pure commercial or industrial construction service, so that levy was not sustainable. Maintenance and power-backup charges were also held non-taxable because the adjudicating authority could not sustain the demand on a ground not set out in the show cause notice. By contrast, delayed discharge of service tax attracted interest, credit on common input services used for exempted services was denied for want of separate accounts or a valid option, and supply of skilled and semi-skilled labour for consideration was held to be taxable manpower supply service, justifying the extended period and penalties. Case-Laws Service Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364230