https://www.taxtmi.com/caselaws?id=446003 Composite works contracts involving both supply of material and construction activity were not taxable as Commercial Construction Services for the period before 01.06.2007, because settled law treated such contracts as outside service tax until works contract service was introduced. On that basis, the demand could not be sustained for the pre-01.06.2007 period, and the related interest and penalty also fell with the demand. The impugned order was set aside in favour of the assessee. en-us Mon, 20 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446003 Composite works contracts involving both supply of material and construction activity were not taxable as Commercial Construction Services for the period before 01.06.2007, because settled law treated such contracts as outside service tax until works contract service was introduced. On that basis, the demand could not be sustained for the pre-01.06.2007 period, and the related interest and penalty also fell with the demand. The impugned order was set aside in favour of the assessee. Case-Laws Service Tax Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446003