https://www.taxtmi.com/caselaws?id=403624 The Tribunal held that the appellant's composite construction services contract with Gautami should be classified as a "works contract" from June 1, 2007, not liable for service tax under "commercial or industrial construction service" before that date. The appellant's incorrect utilization of CENVAT credit for service tax payment, contrary to abatement conditions, led to the demand for service tax being confirmed. The agreement between the parties highlighted the composite nature of the contract, crucial in determining the appropriate service tax category. The Tribunal set aside the demand confirmation, allowing the appeal based on the correct classification of services under "works contract." en-us Tue, 19 Jan 2021 00:00:00 +0530 Thu, 04 Feb 2021 08:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403624 The Tribunal held that the appellant's composite construction services contract with Gautami should be classified as a "works contract" from June 1, 2007, not liable for service tax under "commercial or industrial construction service" before that date. The appellant's incorrect utilization of CENVAT credit for service tax payment, contrary to abatement conditions, led to the demand for service tax being confirmed. The agreement between the parties highlighted the composite nature of the contract, crucial in determining the appropriate service tax category. The Tribunal set aside the demand confirmation, allowing the appeal based on the correct classification of services under "works contract." Case-Laws Service Tax Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403624