https://www.taxtmi.com/caselaws?id=435194 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on construction services that are composite in nature for the period before 01.06.2007. The Tribunal held that service tax cannot be levied on composite contracts prior to the introduction of Works Contract Services in 2007. The decision was based on the precedent set by the Hon'ble Apex Court in a similar case and concluded that the demand was not sustainable. en-us Tue, 07 Mar 2023 00:00:00 +0530 Wed, 15 Mar 2023 08:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435194 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on construction services that are composite in nature for the period before 01.06.2007. The Tribunal held that service tax cannot be levied on composite contracts prior to the introduction of Works Contract Services in 2007. The decision was based on the precedent set by the Hon'ble Apex Court in a similar case and concluded that the demand was not sustainable. Case-Laws Service Tax Tue, 07 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435194