https://www.taxtmi.com/caselaws?id=291218 Composite construction of residential complexes involving supply of material was treated as Works Contract Service, so service tax could not be sustained under Construction of Residential Complex Services for the period prior to 1-6-2007, particularly where the notice had not proposed taxation under the correct category. Road construction was also held exempt under Notification No. 17/2005-S.T., because the exemption was not confined to roads open to the general public. The demand on both counts was therefore set aside, and consequential relief followed. en-us Tue, 22 Oct 2019 00:00:00 +0530 Mon, 02 Nov 2020 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291218 Composite construction of residential complexes involving supply of material was treated as Works Contract Service, so service tax could not be sustained under Construction of Residential Complex Services for the period prior to 1-6-2007, particularly where the notice had not proposed taxation under the correct category. Road construction was also held exempt under Notification No. 17/2005-S.T., because the exemption was not confined to roads open to the general public. The demand on both counts was therefore set aside, and consequential relief followed. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291218