https://www.taxtmi.com/caselaws?id=370409 The Tribunal concluded that the appellant's services should be classified as composite works contracts and not under the category of residential service for tax purposes. It held that such contracts involving both service and supply of goods should be taxed under Works Contract Service post-1.6.2007. The Tribunal found that prior to this date, such contracts were not liable to service tax under commercial or industrial construction service or construction of complex service. The revenue's demand for service tax under the residential service category was deemed erroneous, leading to the appeal being allowed with consequential reliefs. en-us Thu, 11 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370409 The Tribunal concluded that the appellant's services should be classified as composite works contracts and not under the category of residential service for tax purposes. It held that such contracts involving both service and supply of goods should be taxed under Works Contract Service post-1.6.2007. The Tribunal found that prior to this date, such contracts were not liable to service tax under commercial or industrial construction service or construction of complex service. The revenue's demand for service tax under the residential service category was deemed erroneous, leading to the appeal being allowed with consequential reliefs. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370409