https://www.taxtmi.com/caselaws?id=369825 Composite construction contracts involving both supply of material and execution of work were treated as works contracts, not as Commercial or Industrial Construction Service. Because the contracts for cottages and technical buildings related to a period before 01.06.2007, when works contract service had not yet been introduced, the demand for service tax could not be sustained under that category. On that settled classification position, the related interest and penalty also failed. en-us Mon, 10 Sep 2018 00:00:00 +0530 Sat, 03 Nov 2018 13:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369825 Composite construction contracts involving both supply of material and execution of work were treated as works contracts, not as Commercial or Industrial Construction Service. Because the contracts for cottages and technical buildings related to a period before 01.06.2007, when works contract service had not yet been introduced, the demand for service tax could not be sustained under that category. On that settled classification position, the related interest and penalty also failed. Case-Laws Service Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369825