https://www.taxtmi.com/caselaws?id=428213 Composite construction activity involving both materials and services was held taxable, after 01.06.2007, only as works contract service and not under commercial or industrial construction service or construction of complex service; the demand confirmed under those heads was therefore set aside. The consulting engineer service component was required to be computed on amounts actually received, not gross billing, and was remitted for fresh quantification. Where possession and effective control of goods had passed to the recipient, the supply of tangible goods demand was unsustainable because the transaction had the character of a deemed sale, and that demand was also set aside. en-us Fri, 23 Sep 2022 00:00:00 +0530 Mon, 26 Sep 2022 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428213 Composite construction activity involving both materials and services was held taxable, after 01.06.2007, only as works contract service and not under commercial or industrial construction service or construction of complex service; the demand confirmed under those heads was therefore set aside. The consulting engineer service component was required to be computed on amounts actually received, not gross billing, and was remitted for fresh quantification. Where possession and effective control of goods had passed to the recipient, the supply of tangible goods demand was unsustainable because the transaction had the character of a deemed sale, and that demand was also set aside. Case-Laws Service Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428213