https://www.taxtmi.com/caselaws?id=440907 A composite works contract involving both service and material was not exigible to service tax for the period before 01.06.2007, because works contract service became taxable only from that date. For the period after 01.06.2007, the demand also failed because the levy had been raised under the wrong taxable head, while the appellant had already paid service tax on the taxable portion after abatement. The Tribunal noted that the factual matrix was covered by its earlier decision in the appellant's own matter, and held the entire demand unsustainable. en-us Thu, 27 Jul 2023 00:00:00 +0530 Wed, 01 Apr 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440907 A composite works contract involving both service and material was not exigible to service tax for the period before 01.06.2007, because works contract service became taxable only from that date. For the period after 01.06.2007, the demand also failed because the levy had been raised under the wrong taxable head, while the appellant had already paid service tax on the taxable portion after abatement. The Tribunal noted that the factual matrix was covered by its earlier decision in the appellant's own matter, and held the entire demand unsustainable. Case-Laws Service Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440907