https://www.taxtmi.com/article/detailed?id=11518 Contracts that combine supply of materials and labour are classifiable as Works Contract Service, making them taxable only from the point the statutory category became chargeable; reliance on precedent supports that composite construction contracts attract works contract classification. The Tribunal also held that the extended period of limitation is not invokable to recover service tax in such cases and set aside the departmental demand and penalties. en-us Tue, 20 Jun 2023 10:12:18 +0530 Tue, 20 Jun 2023 10:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11518 Contracts that combine supply of materials and labour are classifiable as Works Contract Service, making them taxable only from the point the statutory category became chargeable; reliance on precedent supports that composite construction contracts attract works contract classification. The Tribunal also held that the extended period of limitation is not invokable to recover service tax in such cases and set aside the departmental demand and penalties. Articles Service Tax Tue, 20 Jun 2023 10:12:18 +0530 https://www.taxtmi.com/article/detailed?id=11518