https://www.taxtmi.com/caselaws?id=374513 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax under Construction Complex services for the period 2005-06 to 2008-09. The decision was based on the nature of the contracts, determining that prior to 1/6/2007, composite contracts involving materials and services were not subject to service tax. After that date, the demand for service tax for composite contracts could only be under works contract services, not under Construction Complex services. As a result, the demand for the disputed period was deemed unsustainable, and the appeals were allowed with any consequential relief. en-us Mon, 29 Oct 2018 00:00:00 +0530 Mon, 04 Feb 2019 07:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374513 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax under Construction Complex services for the period 2005-06 to 2008-09. The decision was based on the nature of the contracts, determining that prior to 1/6/2007, composite contracts involving materials and services were not subject to service tax. After that date, the demand for service tax for composite contracts could only be under works contract services, not under Construction Complex services. As a result, the demand for the disputed period was deemed unsustainable, and the appeals were allowed with any consequential relief. Case-Laws Service Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374513