https://www.taxtmi.com/caselaws?id=435889 Composite supply-and-installation contracts for DMRC were treated as outside the pre-01.07.2012 service tax entries because the activity was composite and fell within the works contract framework, including the exclusion for railways and metro projects. For the period from 01.07.2012, the exemption for original works pertaining to railways, including metro, was held to cover the appellant's construction, erection, commissioning or installation activities. On both periods, the service tax demand was held unsustainable and the impugned order was set aside. en-us Thu, 16 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435889 Composite supply-and-installation contracts for DMRC were treated as outside the pre-01.07.2012 service tax entries because the activity was composite and fell within the works contract framework, including the exclusion for railways and metro projects. For the period from 01.07.2012, the exemption for original works pertaining to railways, including metro, was held to cover the appellant's construction, erection, commissioning or installation activities. On both periods, the service tax demand was held unsustainable and the impugned order was set aside. Case-Laws Service Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435889