https://www.taxtmi.com/caselaws?id=372100 The Tribunal ruled in favor of the appellant, determining that services provided before 1.6.2007 cannot be taxed under Commercial or Industrial Construction Service (CICS) or Construction of Complex Service (CCS). Post-1.6.2007, only service simpliciter contracts are taxable under CICS/CCS, while composite works contracts are classified under Works Contract Service. The Tribunal set aside the orders proposing service tax under CICS/CCS, allowing the appeals and granting consequential reliefs as per law. Additionally, the Tribunal permitted the miscellaneous applications for a change in Cause Title. en-us Mon, 03 Dec 2018 00:00:00 +0530 Tue, 18 Dec 2018 10:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372100 The Tribunal ruled in favor of the appellant, determining that services provided before 1.6.2007 cannot be taxed under Commercial or Industrial Construction Service (CICS) or Construction of Complex Service (CCS). Post-1.6.2007, only service simpliciter contracts are taxable under CICS/CCS, while composite works contracts are classified under Works Contract Service. The Tribunal set aside the orders proposing service tax under CICS/CCS, allowing the appeals and granting consequential reliefs as per law. Additionally, the Tribunal permitted the miscellaneous applications for a change in Cause Title. Case-Laws Service Tax Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372100