https://www.taxtmi.com/caselaws?id=309250 A composite contract involving supply of materials with execution, design and civil work was treated as works contract service, so no demand under erection, installation and commissioning service survived for the period before 01.06.2007. For the period after 01.06.2007, the assessee was held entitled to the abatement under Notification No. 1/2006-ST because the activity involved materials and the taxable portion had been discharged on the applicable basis. The demands were also held time-barred, as the notices relied on the extended period without establishing suppression or wilful misstatement. The impugned orders were set aside and consequential relief followed. en-us Wed, 01 Mar 2023 00:00:00 +0530 Wed, 01 Apr 2026 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309250 A composite contract involving supply of materials with execution, design and civil work was treated as works contract service, so no demand under erection, installation and commissioning service survived for the period before 01.06.2007. For the period after 01.06.2007, the assessee was held entitled to the abatement under Notification No. 1/2006-ST because the activity involved materials and the taxable portion had been discharged on the applicable basis. The demands were also held time-barred, as the notices relied on the extended period without establishing suppression or wilful misstatement. The impugned orders were set aside and consequential relief followed. Case-Laws Service Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309250