https://www.taxtmi.com/caselaws?id=388429 Composite construction activity involving supply of material was held not taxable under Construction Service for the pre-01.06.2007 period, and such activity was to be examined, where applicable, under Works Contract Service rather than the head adopted in the demand. The value of free material supplied by the service recipient was held not includible in the assessable value because it did not constitute consideration received by the service provider. Reversal of inadmissible Cenvat credit on input services before issue of the show cause notice did not defeat entitlement to Notification No. 01/2006-ST, so the abatement was available. On these grounds, the demand could not survive and the adverse order was set aside. en-us Wed, 13 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388429 Composite construction activity involving supply of material was held not taxable under Construction Service for the pre-01.06.2007 period, and such activity was to be examined, where applicable, under Works Contract Service rather than the head adopted in the demand. The value of free material supplied by the service recipient was held not includible in the assessable value because it did not constitute consideration received by the service provider. Reversal of inadmissible Cenvat credit on input services before issue of the show cause notice did not defeat entitlement to Notification No. 01/2006-ST, so the abatement was available. On these grounds, the demand could not survive and the adverse order was set aside. Case-Laws Service Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388429