https://www.taxtmi.com/caselaws?id=374269 A demand cannot be sustained when it is confirmed under a service category different from the one proposed in the show cause notice; the Tribunal set aside the demand on that ground. Composite contracts involving both supply of goods and services were held classifiable only as Works Contract Services, and not as Construction of Residential Complex Services or Commercial or Industrial Construction Services; the demand under the wrong category therefore failed. The assessee was granted consequential reliefs. en-us Tue, 18 Dec 2018 00:00:00 +0530 Wed, 30 Jan 2019 07:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374269 A demand cannot be sustained when it is confirmed under a service category different from the one proposed in the show cause notice; the Tribunal set aside the demand on that ground. Composite contracts involving both supply of goods and services were held classifiable only as Works Contract Services, and not as Construction of Residential Complex Services or Commercial or Industrial Construction Services; the demand under the wrong category therefore failed. The assessee was granted consequential reliefs. Case-Laws Service Tax Tue, 18 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374269