https://www.taxtmi.com/caselaws?id=447319 CESTAT Chennai held that service tax demands on composite construction contracts cannot be sustained. For pre-1.6.2007 period, following SC precedent in Larsen Toubro case, demands were invalid as Works Contract Service was introduced only on 1.6.2007. For post-1.6.2007 period, demands under Construction of Residential Complex services and Commercial/Industrial Construction services categories were also unsustainable, as composite contracts involving both services and goods supply must be taxed under Works Contract Service category only. Following tribunal precedents in Real Value Promoters and Jain Housing cases, all demands were set aside and appeal allowed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Fri, 22 Dec 2023 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447319 CESTAT Chennai held that service tax demands on composite construction contracts cannot be sustained. For pre-1.6.2007 period, following SC precedent in Larsen Toubro case, demands were invalid as Works Contract Service was introduced only on 1.6.2007. For post-1.6.2007 period, demands under Construction of Residential Complex services and Commercial/Industrial Construction services categories were also unsustainable, as composite contracts involving both services and goods supply must be taxed under Works Contract Service category only. Following tribunal precedents in Real Value Promoters and Jain Housing cases, all demands were set aside and appeal allowed. Case-Laws Service Tax Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447319