https://www.taxtmi.com/caselaws?id=367413 CESTAT Chennai held that construction services involving composite works contracts prior to 1.6.2007 cannot be classified as commercial or industrial construction service or construction of complex service. For post-1.6.2007 period, such composite contracts attract service tax liability under Works Contract Service, not under commercial/industrial construction or construction of complex service categories. The tribunal ruled that service tax demands under CICS/CCS cannot be sustained for composite contracts. Additionally, citing Vaishno Associates precedent, demands cannot be raised solely for failure to file intimation for opting Works Contract Service composition scheme. Appeals allowed in favor of appellants. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 19 Jun 2025 11:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367413 CESTAT Chennai held that construction services involving composite works contracts prior to 1.6.2007 cannot be classified as commercial or industrial construction service or construction of complex service. For post-1.6.2007 period, such composite contracts attract service tax liability under Works Contract Service, not under commercial/industrial construction or construction of complex service categories. The tribunal ruled that service tax demands under CICS/CCS cannot be sustained for composite contracts. Additionally, citing Vaishno Associates precedent, demands cannot be raised solely for failure to file intimation for opting Works Contract Service composition scheme. Appeals allowed in favor of appellants. Case-Laws Service Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367413