https://www.taxtmi.com/caselaws?id=444864 CESTAT Chennai held that service tax demand under Commercial or Industrial Construction Service (CICS) cannot be sustained for composite contracts involving both supply of goods/materials and services. The tribunal distinguished CICS definition, which covers only service contracts without goods supply, from Works Contract Service introduced in 2007 that includes goods value. Following SC precedent in Commissioner v. Larsen Toubro Ltd., the tribunal ruled that CICS provisions don't apply to composite contracts and set aside the demand. Appeal allowed. en-us Thu, 12 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444864 CESTAT Chennai held that service tax demand under Commercial or Industrial Construction Service (CICS) cannot be sustained for composite contracts involving both supply of goods/materials and services. The tribunal distinguished CICS definition, which covers only service contracts without goods supply, from Works Contract Service introduced in 2007 that includes goods value. Following SC precedent in Commissioner v. Larsen Toubro Ltd., the tribunal ruled that CICS provisions don't apply to composite contracts and set aside the demand. Appeal allowed. Case-Laws Service Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444864