https://www.taxtmi.com/caselaws?id=441338 Composite contracts involving supply of material and service were treated as works contract service, so service tax was payable only on the taxable portion of the gross contract value and the demand on the abated portion was unsustainable. Services rendered to Government College, port, SEZ, hospital and public utility water supply recipients were covered by the exemption recognised in the applicable circular, so no service tax was payable on those supplies. The tax demand was therefore wholly unsustainable and full relief was granted to the assessee. en-us Wed, 02 Aug 2023 00:00:00 +0530 Mon, 07 Aug 2023 08:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441338 Composite contracts involving supply of material and service were treated as works contract service, so service tax was payable only on the taxable portion of the gross contract value and the demand on the abated portion was unsustainable. Services rendered to Government College, port, SEZ, hospital and public utility water supply recipients were covered by the exemption recognised in the applicable circular, so no service tax was payable on those supplies. The tax demand was therefore wholly unsustainable and full relief was granted to the assessee. Case-Laws Service Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441338