https://www.taxtmi.com/caselaws?id=292325 Composite construction contracts were treated as works contract service only from 01.06.2007, so they could not be taxed under Commercial or Industrial Construction Service for the earlier period in the absence of a proposal to classify them as works contracts. Construction of flats for the Indian Navy for its personnel was also treated as outside service tax, as the work was for a single principal and not for sale. On abatement, full 67% relief under the relevant notifications depended on the contractor having supplied all construction materials; where cement and steel were supplied by the principal, only the actual material component used by the contractor could be deducted, and re-quantification was required on records and supporting documents. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 31 May 2021 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292325 Composite construction contracts were treated as works contract service only from 01.06.2007, so they could not be taxed under Commercial or Industrial Construction Service for the earlier period in the absence of a proposal to classify them as works contracts. Construction of flats for the Indian Navy for its personnel was also treated as outside service tax, as the work was for a single principal and not for sale. On abatement, full 67% relief under the relevant notifications depended on the contractor having supplied all construction materials; where cement and steel were supplied by the principal, only the actual material component used by the contractor could be deducted, and re-quantification was required on records and supporting documents. Case-Laws Service Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292325