https://www.taxtmi.com/caselaws?id=447902 A composite construction activity involving supply of materials and labour, including materials supplied free by the recipient, was treated as a works contract on the evidence. For the period before 01.06.2007, such a composite contract could not be vivisected and taxed under Commercial or Industrial Construction Service, because works contract service became taxable only from that date. The demand on that head was therefore unsustainable and deleted, while the demand relating to consulting engineer service was retained, resulting in partial relief to the assessee. en-us Mon, 01 Jan 2024 00:00:00 +0530 Fri, 16 Aug 2024 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447902 A composite construction activity involving supply of materials and labour, including materials supplied free by the recipient, was treated as a works contract on the evidence. For the period before 01.06.2007, such a composite contract could not be vivisected and taxed under Commercial or Industrial Construction Service, because works contract service became taxable only from that date. The demand on that head was therefore unsustainable and deleted, while the demand relating to consulting engineer service was retained, resulting in partial relief to the assessee. Case-Laws Service Tax Mon, 01 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447902