https://www.taxtmi.com/caselaws?id=375777 Composite works contract activity was treated as taxable only from 01.06.2007, so service tax for the earlier period could not be sustained and required fresh examination. Demand linked to pure trading of goods, airport-related work, and construction for Government employees' personal use was held outside the taxable base on the facts noted and had to be excluded on reconsideration. In reworking the demand, the taxable value had to omit the material portion and account for the benefit of Notification No. 12/2003-Service Tax. The impugned order was set aside and the matter remanded for fresh adjudication. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 26 Feb 2019 07:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375777 Composite works contract activity was treated as taxable only from 01.06.2007, so service tax for the earlier period could not be sustained and required fresh examination. Demand linked to pure trading of goods, airport-related work, and construction for Government employees' personal use was held outside the taxable base on the facts noted and had to be excluded on reconsideration. In reworking the demand, the taxable value had to omit the material portion and account for the benefit of Notification No. 12/2003-Service Tax. The impugned order was set aside and the matter remanded for fresh adjudication. Case-Laws Service Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375777