https://www.taxtmi.com/caselaws?id=396359 Composite construction contracts involving both service and transfer of property in goods were not taxable as pure Commercial or Industrial Construction Service or Construction of Complex Service; after 01.06.2007, such contracts fell under the Works Contract Service regime, so the earlier classification-based demand was unsustainable. Denial of 67% abatement on the ground that free-supplied cement and steel were not included in the gross amount charged was also unjustified, because the value of materials supplied free of cost by the recipient was not required to be added for abatement purposes. The extended limitation period could not be invoked, as the assessee had filed returns and paid tax amid unsettled service tax classification and no suppression or wilful misstatement was shown. The tax, interest, and penalties were set aside. en-us Fri, 19 Jun 2020 00:00:00 +0530 Thu, 02 Jul 2020 08:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396359 Composite construction contracts involving both service and transfer of property in goods were not taxable as pure Commercial or Industrial Construction Service or Construction of Complex Service; after 01.06.2007, such contracts fell under the Works Contract Service regime, so the earlier classification-based demand was unsustainable. Denial of 67% abatement on the ground that free-supplied cement and steel were not included in the gross amount charged was also unjustified, because the value of materials supplied free of cost by the recipient was not required to be added for abatement purposes. The extended limitation period could not be invoked, as the assessee had filed returns and paid tax amid unsettled service tax classification and no suppression or wilful misstatement was shown. The tax, interest, and penalties were set aside. Case-Laws Service Tax Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396359