https://www.taxtmi.com/caselaws?id=294620 The Supreme Court clarified that Service Tax on composite contracts involving supply of goods/materials during civil construction execution could only be levied from 1 June 2007 onwards. The Tribunal held that demands confirmed under a category not specified in the Show Cause Notice were illegal. The Tribunal also ruled that the Composition Scheme did not require a written submission before payment of Service Tax and that the denial of the Scheme benefit for not including free-of-cost material value was incorrect. The impugned order was set aside, except for a small amount already paid, and the appeal was allowed in part. en-us Tue, 30 Jul 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294620 The Supreme Court clarified that Service Tax on composite contracts involving supply of goods/materials during civil construction execution could only be levied from 1 June 2007 onwards. The Tribunal held that demands confirmed under a category not specified in the Show Cause Notice were illegal. The Tribunal also ruled that the Composition Scheme did not require a written submission before payment of Service Tax and that the denial of the Scheme benefit for not including free-of-cost material value was incorrect. The impugned order was set aside, except for a small amount already paid, and the appeal was allowed in part. Case-Laws Service Tax Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294620