https://www.taxtmi.com/caselaws?id=437718 The HC set aside the impugned order-in-original dated 30.11.2012, which demanded service tax from the petitioner for construction contracts, based on the Supreme Court's ruling that only service contracts, not composite works contracts, are taxable under Sub-clause (zzq) and (zzzh) of Section 65(105) of the Finance Act, 1994. The matter was remanded to the Adjudicating Authority for fresh adjudication, directing reassessment of the show cause notices in line with the Supreme Court's interpretation. en-us Tue, 02 May 2023 00:00:00 +0530 Thu, 16 Nov 2023 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437718 The HC set aside the impugned order-in-original dated 30.11.2012, which demanded service tax from the petitioner for construction contracts, based on the Supreme Court's ruling that only service contracts, not composite works contracts, are taxable under Sub-clause (zzq) and (zzzh) of Section 65(105) of the Finance Act, 1994. The matter was remanded to the Adjudicating Authority for fresh adjudication, directing reassessment of the show cause notices in line with the Supreme Court's interpretation. Case-Laws Service Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437718