https://www.taxtmi.com/caselaws?id=373274 Composite construction contracts involving both supply of goods and provision of services were held not liable to service tax under Construction of Residential Complex Services in the manner adopted by the department, and the related demand was set aside. Amounts collected for Management, Maintenance and Repair services were treated as consideration for a taxable service, so the corresponding service tax demand was sustained. The impugned order was therefore modified to delete the construction-related demand while maintaining the levy, interest and penalties on the maintenance and repair receipts. en-us Wed, 19 Dec 2018 00:00:00 +0530 Thu, 10 Jan 2019 07:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373274 Composite construction contracts involving both supply of goods and provision of services were held not liable to service tax under Construction of Residential Complex Services in the manner adopted by the department, and the related demand was set aside. Amounts collected for Management, Maintenance and Repair services were treated as consideration for a taxable service, so the corresponding service tax demand was sustained. The impugned order was therefore modified to delete the construction-related demand while maintaining the levy, interest and penalties on the maintenance and repair receipts. Case-Laws Service Tax Wed, 19 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373274