https://www.taxtmi.com/caselaws?id=368252 Composite works contracts involving supply of goods and execution of work were treated as works contract service, with no separate taxability for the pre-01.06.2007 period and eligibility in principle for the composition scheme thereafter, though no further monetary relief followed on the recorded facts. Service tax demand was sustained only for activities covered by the applicable tax entries, including street-light installation, electrification and substation work, and was set aside for shifting of overhead cables and railway electrification work. The extended period of limitation was rejected because the record did not establish wilful suppression, fraud, collusion or misrepresentation with intent to evade tax, so the demand was confined to the normal period. en-us Wed, 03 Oct 2018 00:00:00 +0530 Thu, 04 Oct 2018 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368252 Composite works contracts involving supply of goods and execution of work were treated as works contract service, with no separate taxability for the pre-01.06.2007 period and eligibility in principle for the composition scheme thereafter, though no further monetary relief followed on the recorded facts. Service tax demand was sustained only for activities covered by the applicable tax entries, including street-light installation, electrification and substation work, and was set aside for shifting of overhead cables and railway electrification work. The extended period of limitation was rejected because the record did not establish wilful suppression, fraud, collusion or misrepresentation with intent to evade tax, so the demand was confined to the normal period. Case-Laws Service Tax Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368252