https://www.taxtmi.com/caselaws?id=377483 Composite contracts involving both supply of materials and services could not be vivisected and taxed as Erection, Commissioning and Installation Services for the period before 01.06.2007, and after that date such composite contracts were to be classified under the works contract regime rather than the separate service category. The demand under Works Contract Service for the post-01.06.2007 period was sustained, but the penalties on that demand were set aside as the levy was treated as contentious and interpretational. For services simpliciter rendered to M/s. Dalmia Cements Ltd., the demand was upheld, cum-tax benefit was directed to be examined for requantification, and the penalty on that component was also set aside. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 30 Mar 2019 07:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377483 Composite contracts involving both supply of materials and services could not be vivisected and taxed as Erection, Commissioning and Installation Services for the period before 01.06.2007, and after that date such composite contracts were to be classified under the works contract regime rather than the separate service category. The demand under Works Contract Service for the post-01.06.2007 period was sustained, but the penalties on that demand were set aside as the levy was treated as contentious and interpretational. For services simpliciter rendered to M/s. Dalmia Cements Ltd., the demand was upheld, cum-tax benefit was directed to be examined for requantification, and the penalty on that component was also set aside. Case-Laws Service Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377483