https://www.taxtmi.com/caselaws?id=376934 The Tribunal ruled in favor of the appellants, finding that the demand for service tax on Construction Services provided under Commercial or Industrial Construction Service [CICS] could not be sustained. The contracts were deemed composite in nature, involving both the supply of materials and the rendering of services. The Tribunal considered the evidence presented, including the appellants' procurement of various materials for the execution of Works Contracts, and concluded that the demand for service tax under CICS was not applicable to contracts of such composite nature. The impugned order was set aside, and the appeal was allowed with consequential reliefs. en-us Mon, 18 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376934 The Tribunal ruled in favor of the appellants, finding that the demand for service tax on Construction Services provided under Commercial or Industrial Construction Service [CICS] could not be sustained. The contracts were deemed composite in nature, involving both the supply of materials and the rendering of services. The Tribunal considered the evidence presented, including the appellants' procurement of various materials for the execution of Works Contracts, and concluded that the demand for service tax under CICS was not applicable to contracts of such composite nature. The impugned order was set aside, and the appeal was allowed with consequential reliefs. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376934