https://www.taxtmi.com/highlights?id=64960 Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as WTP, CETP etc which is a composite works contract and hence the same would also merit classification under the service of works contract. Thus, the demand under site formation services cannot survive. - AT en-us Thu, 04 Aug 2022 12:25:56 +0530 Thu, 04 Aug 2022 12:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64960 Short payment of service tax - Site Formation Services or not - the services are not aligned to the above definition but includes set up of various other units such as WTP, CETP etc which is a composite works contract and hence the same would also merit classification under the service of works contract. Thus, the demand under site formation services cannot survive. - AT Highlights Service Tax Thu, 04 Aug 2022 12:25:56 +0530 https://www.taxtmi.com/highlights?id=64960