https://www.taxtmi.com/caselaws?id=280198 Before 1 June 2007, an indivisible composite works contract could not be brought to tax under the heads of Commercial or Industrial Construction Services or Erection, Commissioning or Installation Services, because those entries applied only to service contracts simplicitor and did not permit vivisection of a composite contract. A works contract already subjected to VAT also could not be charged to service tax on the same composite value, as VAT and service tax were treated as mutually exclusive for that transaction. The disputed demand was therefore unsustainable, and the analysis concludes that composite works contracts were not taxable under the pre-1 June 2007 service heads and could not be taxed again where VAT had been paid. en-us Fri, 20 Jul 2018 00:00:00 +0530 Thu, 25 Apr 2019 06:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280198 Before 1 June 2007, an indivisible composite works contract could not be brought to tax under the heads of Commercial or Industrial Construction Services or Erection, Commissioning or Installation Services, because those entries applied only to service contracts simplicitor and did not permit vivisection of a composite contract. A works contract already subjected to VAT also could not be charged to service tax on the same composite value, as VAT and service tax were treated as mutually exclusive for that transaction. The disputed demand was therefore unsustainable, and the analysis concludes that composite works contracts were not taxable under the pre-1 June 2007 service heads and could not be taxed again where VAT had been paid. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280198