https://www.taxtmi.com/caselaws?id=369314 The Bench found in favor of the appellant, a construction service provider, in a case involving the applicability of service tax on composite contracts under Commercial or Industrial Construction Services (CICS) and Residential Complex Services (RCS). The appellant successfully argued that service tax could not be levied on composite works contracts prior to 1.6.2007, and their activities fell under Works Contract Service post that date. Citing legal precedents, the Bench set aside the demand for service tax and penalties, allowing the appeal with consequential benefits. en-us Mon, 22 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369314 The Bench found in favor of the appellant, a construction service provider, in a case involving the applicability of service tax on composite contracts under Commercial or Industrial Construction Services (CICS) and Residential Complex Services (RCS). The appellant successfully argued that service tax could not be levied on composite works contracts prior to 1.6.2007, and their activities fell under Works Contract Service post that date. Citing legal precedents, the Bench set aside the demand for service tax and penalties, allowing the appeal with consequential benefits. Case-Laws Service Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369314