https://www.taxtmi.com/caselaws?id=381131 Composite construction activity involving transfer of goods was treated as works contract, so pre-01.06.2007 demands could not be sustained under commercial or industrial construction service or construction of complex service entries. The note also states that a sub-contractor was not liable where the main contractor had already discharged service tax, that free-supplied materials could not be added to taxable value, and that the extended period of limitation was not available absent suppression. On these grounds, the demand, interest and penalties failed and consequential relief followed. en-us Thu, 16 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381131 Composite construction activity involving transfer of goods was treated as works contract, so pre-01.06.2007 demands could not be sustained under commercial or industrial construction service or construction of complex service entries. The note also states that a sub-contractor was not liable where the main contractor had already discharged service tax, that free-supplied materials could not be added to taxable value, and that the extended period of limitation was not available absent suppression. On these grounds, the demand, interest and penalties failed and consequential relief followed. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381131