https://www.taxtmi.com/caselaws?id=379423 The Tribunal held that the demand of service tax on the appellants for constructing houses under "Construction of Residential Complex Services" was unsustainable as the activity constituted a composite works contract involving both material supply and labor services. Despite the focus on services in the Show Cause Notice, the entire service was deemed a composite works contract following the Larsen & Toubro case precedent. The demand based solely on services was found invalid, and the appeal was allowed in favor of the appellants. en-us Thu, 14 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 17:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379423 The Tribunal held that the demand of service tax on the appellants for constructing houses under "Construction of Residential Complex Services" was unsustainable as the activity constituted a composite works contract involving both material supply and labor services. Despite the focus on services in the Show Cause Notice, the entire service was deemed a composite works contract following the Larsen & Toubro case precedent. The demand based solely on services was found invalid, and the appeal was allowed in favor of the appellants. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379423