https://www.taxtmi.com/caselaws?id=366303 A composite contract involving supply of goods and services, with VAT paid on the goods component, was treated as a works contract rather than Commercial or Industrial Construction service. On that basis, service tax was held not payable for the period before 01.06.2007 under that service category, because such composite transactions fell outside the taxable scope relied on for the demand. The service tax demand was therefore unsustainable and the impugned order was set aside. en-us Wed, 25 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366303 A composite contract involving supply of goods and services, with VAT paid on the goods component, was treated as a works contract rather than Commercial or Industrial Construction service. On that basis, service tax was held not payable for the period before 01.06.2007 under that service category, because such composite transactions fell outside the taxable scope relied on for the demand. The service tax demand was therefore unsustainable and the impugned order was set aside. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366303