https://www.taxtmi.com/caselaws?id=399406 Composite contracts involving supply of materials were treated as works contract service, not as commercial or industrial construction service, because the later service tax regime recognised works contracts as a distinct taxable category. For metro and railway projects, the railway exclusion was read according to its plain wording, without importing an ownership-based limitation, and the exemption under Notification No. 25/2012-ST was held available for the relevant period. On that basis, the services rendered to metro and railway entities fell within the exclusion or exemption and were not liable to service tax on that footing. en-us Fri, 11 Sep 2020 00:00:00 +0530 Fri, 08 Nov 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399406 Composite contracts involving supply of materials were treated as works contract service, not as commercial or industrial construction service, because the later service tax regime recognised works contracts as a distinct taxable category. For metro and railway projects, the railway exclusion was read according to its plain wording, without importing an ownership-based limitation, and the exemption under Notification No. 25/2012-ST was held available for the relevant period. On that basis, the services rendered to metro and railway entities fell within the exclusion or exemption and were not liable to service tax on that footing. Case-Laws Service Tax Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399406