https://www.taxtmi.com/caselaws?id=374515 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax for the period 01.04.2006 to 30.06.2008. It held that both pre and post-01.06.2007 demands were not sustainable as the appellant's activities constituted composite works contracts falling under Works Contract Service, not under Commercial or Industrial Construction Service or Construction of Complex Service. The judgment emphasized the introduction of Works Contract Services from 01.06.2007 and clarified the applicability of service tax to composite contracts. The appeal was allowed with consequential reliefs granted to the appellant. en-us Wed, 31 Oct 2018 00:00:00 +0530 Mon, 04 Feb 2019 07:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374515 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax for the period 01.04.2006 to 30.06.2008. It held that both pre and post-01.06.2007 demands were not sustainable as the appellant's activities constituted composite works contracts falling under Works Contract Service, not under Commercial or Industrial Construction Service or Construction of Complex Service. The judgment emphasized the introduction of Works Contract Services from 01.06.2007 and clarified the applicability of service tax to composite contracts. The appeal was allowed with consequential reliefs granted to the appellant. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374515