https://www.taxtmi.com/caselaws?id=288676 Composite contracts for fabrication and erection of sliding gates, rolling shutters and similar works, when undertaken on a works contract basis, could not be taxed as Commercial or Industrial Construction Service for the pre-01.06.2007 period. The contracts were consistently described as composite supply-and-erection arrangements, and the show cause notice itself acknowledged that character. In view of the settled legal position for the relevant period, the service tax demand was unsustainable, the impugned order was set aside, and relief followed in favour of the assessee. en-us Thu, 31 Jan 2019 00:00:00 +0530 Tue, 23 Jun 2020 09:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288676 Composite contracts for fabrication and erection of sliding gates, rolling shutters and similar works, when undertaken on a works contract basis, could not be taxed as Commercial or Industrial Construction Service for the pre-01.06.2007 period. The contracts were consistently described as composite supply-and-erection arrangements, and the show cause notice itself acknowledged that character. In view of the settled legal position for the relevant period, the service tax demand was unsustainable, the impugned order was set aside, and relief followed in favour of the assessee. Case-Laws Service Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288676