https://www.taxtmi.com/caselaws?id=373277 The Tribunal ruled in favor of the appellant, holding that service tax could not be demanded under Commercial or Industrial Construction Service (CICS) or Construction of Complex Service (CCS) for activities involving composite works contracts. The Tribunal emphasized that demands under CICS or CCS were not sustainable for periods before and after 1.6.2007, setting aside the demand and the impugned order. This decision highlights the importance of legal precedents in determining tax liabilities for construction activities falling under different service categories. en-us Tue, 01 Jan 2019 00:00:00 +0530 Fri, 07 Feb 2020 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373277 The Tribunal ruled in favor of the appellant, holding that service tax could not be demanded under Commercial or Industrial Construction Service (CICS) or Construction of Complex Service (CCS) for activities involving composite works contracts. The Tribunal emphasized that demands under CICS or CCS were not sustainable for periods before and after 1.6.2007, setting aside the demand and the impugned order. This decision highlights the importance of legal precedents in determining tax liabilities for construction activities falling under different service categories. Case-Laws Service Tax Tue, 01 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373277