https://www.taxtmi.com/caselaws?id=431482 The Tribunal held that the levy of service tax on composite works contracts before June 01, 2007, under 'construction of complex' service was not sustainable. For the period after June 01, 2007, it was determined that demands could not be confirmed under 'construction of complex' service as it would be taxable only under 'works contract'. The Tribunal also clarified that the work undertaken by the appellant did not fall under 'construction of complex' service as the buildings constructed had fewer than twelve residential units. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Wed, 23 Nov 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431482 The Tribunal held that the levy of service tax on composite works contracts before June 01, 2007, under 'construction of complex' service was not sustainable. For the period after June 01, 2007, it was determined that demands could not be confirmed under 'construction of complex' service as it would be taxable only under 'works contract'. The Tribunal also clarified that the work undertaken by the appellant did not fall under 'construction of complex' service as the buildings constructed had fewer than twelve residential units. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431482