https://www.taxtmi.com/caselaws?id=369225 The Tribunal held that the service tax demand prior to 1.6.2007 was not sustainable based on the Supreme Court's ruling on composite contracts. Regarding the service tax demand post 1.6.2007, the Tribunal determined that service tax should only be levied under works contract services for composite contracts. The Tribunal impliedly accepted the argument that the demand was time-barred. Consequently, the Tribunal set aside the service tax demands, allowing the appeal with consequential relief and emphasizing the applicability of service tax under works contract services for composite contracts. en-us Mon, 24 Sep 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369225 The Tribunal held that the service tax demand prior to 1.6.2007 was not sustainable based on the Supreme Court's ruling on composite contracts. Regarding the service tax demand post 1.6.2007, the Tribunal determined that service tax should only be levied under works contract services for composite contracts. The Tribunal impliedly accepted the argument that the demand was time-barred. Consequently, the Tribunal set aside the service tax demands, allowing the appeal with consequential relief and emphasizing the applicability of service tax under works contract services for composite contracts. Case-Laws Service Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369225