https://www.taxtmi.com/caselaws?id=380992 The Tribunal allowed the appeal, setting aside the order confirming service tax demand, interest, and penalties under the Finance Act, 1994. It held that post 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under 'Commercial or Industrial Construction Service'. The Tribunal relied on case law precedent, including a decision of the Supreme Court, to support this interpretation. The demand for tax liability under 'Commercial or Industrial Construction Service' for a composite contract post 01.06.2007 was deemed invalid, resulting in the appeal being allowed with consequential benefits. en-us Mon, 25 Feb 2019 00:00:00 +0530 Mon, 03 Jun 2019 09:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380992 The Tribunal allowed the appeal, setting aside the order confirming service tax demand, interest, and penalties under the Finance Act, 1994. It held that post 01.06.2007, service tax liability for composite contracts can only be demanded under Works Contract Service and not under 'Commercial or Industrial Construction Service'. The Tribunal relied on case law precedent, including a decision of the Supreme Court, to support this interpretation. The demand for tax liability under 'Commercial or Industrial Construction Service' for a composite contract post 01.06.2007 was deemed invalid, resulting in the appeal being allowed with consequential benefits. Case-Laws Service Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380992