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    <title>2019 (4) TMI 1805 - CESTAT AHMEDABAD</title>
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    <description>A construction arrangement involving both supply of goods and execution of work was held to be a composite contract classifiable as Works Contract Service, taxable only from 01.06.2007. Because the transaction had that character, it could not be reclassified and taxed under Construction of Residential Complex Service merely on the basis adopted by the department. The demand was therefore unsustainable under that service head, and relief followed for the assessee. The impugned order was set aside and the appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=285356</link>
      <description>A construction arrangement involving both supply of goods and execution of work was held to be a composite contract classifiable as Works Contract Service, taxable only from 01.06.2007. Because the transaction had that character, it could not be reclassified and taxed under Construction of Residential Complex Service merely on the basis adopted by the department. The demand was therefore unsustainable under that service head, and relief followed for the assessee. The impugned order was set aside and the appeal was allowed.</description>
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