https://www.taxtmi.com/caselaws?id=374386 The Tribunal ruled in favor of the appellants in a case concerning the demand of service tax under Commercial or Industrial Construction Service for the period 2005 to 2008. It held that the constructions were not liable to service tax before 01.06.2007 as they were composite contracts involving both supply of materials and services. The Tribunal referred to relevant case law and legislative intent to conclude that the demand was not sustainable both before and after 01.06.2007. The appeal was allowed, providing detailed interpretation on the distinction between pure service contracts and composite works contracts in the construction sector. en-us Wed, 31 Oct 2018 00:00:00 +0530 Fri, 01 Feb 2019 07:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374386 The Tribunal ruled in favor of the appellants in a case concerning the demand of service tax under Commercial or Industrial Construction Service for the period 2005 to 2008. It held that the constructions were not liable to service tax before 01.06.2007 as they were composite contracts involving both supply of materials and services. The Tribunal referred to relevant case law and legislative intent to conclude that the demand was not sustainable both before and after 01.06.2007. The appeal was allowed, providing detailed interpretation on the distinction between pure service contracts and composite works contracts in the construction sector. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374386