https://www.taxtmi.com/caselaws?id=383131 Service tax on construction of sewage treatment plants, effluent treatment plants and sewage pipelines was found unsustainable where the contracts were composite works contracts involving both goods and services and were executed for public utility bodies rather than commerce or industry. The text states that such composite works contracts were not taxable as service contracts simpliciter before 1 June 2007, and that for the later period tax could not be sustained under commercial or industrial construction service when works contract service was not invoked in the show cause notice. The demand was therefore set aside and full relief followed. en-us Thu, 17 Jan 2019 00:00:00 +0530 Thu, 18 Jul 2019 07:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383131 Service tax on construction of sewage treatment plants, effluent treatment plants and sewage pipelines was found unsustainable where the contracts were composite works contracts involving both goods and services and were executed for public utility bodies rather than commerce or industry. The text states that such composite works contracts were not taxable as service contracts simpliciter before 1 June 2007, and that for the later period tax could not be sustained under commercial or industrial construction service when works contract service was not invoked in the show cause notice. The demand was therefore set aside and full relief followed. Case-Laws Service Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383131