https://www.taxtmi.com/caselaws?id=418651 Works contract services executed before 1 June 2007 were treated as outside the service tax net because the contracts involved both supply and execution elements and the law then did not tax such activity. Classification under another service heading, or payment after availing a composition-related notification, did not alter the true nature of the contract or make a non-taxable activity taxable. Tax paid under a mistaken view of law remained refundable, and the mistaken payment did not extinguish the refund claim. The department's alternative characterisation did not displace the finding that the activity was a works contract. en-us Fri, 18 Feb 2022 00:00:00 +0530 Tue, 22 Feb 2022 07:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418651 Works contract services executed before 1 June 2007 were treated as outside the service tax net because the contracts involved both supply and execution elements and the law then did not tax such activity. Classification under another service heading, or payment after availing a composition-related notification, did not alter the true nature of the contract or make a non-taxable activity taxable. Tax paid under a mistaken view of law remained refundable, and the mistaken payment did not extinguish the refund claim. The department's alternative characterisation did not displace the finding that the activity was a works contract. Case-Laws Service Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418651