https://www.taxtmi.com/caselaws?id=447638 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order that service tax could not be levied on composite works contracts under 'Commercial and Industrial Construction Service' for the period prior to 01.06.2007. The Tribunal agreed with the respondent's argument, supported by Apex Court rulings, that such services were taxable only from 01.06.2007 under 'Works Contract Services.' The Tribunal found no error in the Commissioner's decision to drop the demand for the period before this date, affirming that the contracts were correctly classified. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 01 Jan 2024 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447638 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's order that service tax could not be levied on composite works contracts under 'Commercial and Industrial Construction Service' for the period prior to 01.06.2007. The Tribunal agreed with the respondent's argument, supported by Apex Court rulings, that such services were taxable only from 01.06.2007 under 'Works Contract Services.' The Tribunal found no error in the Commissioner's decision to drop the demand for the period before this date, affirming that the contracts were correctly classified. Case-Laws Service Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447638