https://www.taxtmi.com/article/detailed?id=11968 Composite construction contracts that include supply of materials qualify as works contract for the period prior to the statutory effective date and therefore were not subject to service tax in that period; service tax liability for Business Auxiliary Service, Construction Service and Goods Transport Agency Service arises only from the date those services became taxable, and excess amounts paid for earlier periods are to be refunded. en-us Wed, 18 Oct 2023 07:44:38 +0530 Wed, 18 Oct 2023 07:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11968 Composite construction contracts that include supply of materials qualify as works contract for the period prior to the statutory effective date and therefore were not subject to service tax in that period; service tax liability for Business Auxiliary Service, Construction Service and Goods Transport Agency Service arises only from the date those services became taxable, and excess amounts paid for earlier periods are to be refunded. Articles Service Tax Wed, 18 Oct 2023 07:44:38 +0530 https://www.taxtmi.com/article/detailed?id=11968