https://www.taxtmi.com/caselaws?id=447935 For 2005-06 to 2010-11, service tax demands raised under Commercial or Industrial Construction Service, Construction of Complex Service, and Management, Maintenance and Repair Service were held inapplicable to composite works contracts, since such heads apply only to services simpliciter and composite contracts were taxable, if at all, only as works contract service; consequently, the entire demand, interest and penalties were set aside. For 2011-12, construction of an auditorium for a statutory university was held outside s. 65(105)(zzzza) and, in any event, exempt as education-related non-commercial construction; the demand was set aside. Works executed as sub-contractor for government residential quarters and an income tax building were held exempt under N/N 25/2012-ST (S. Nos. 12A, 29(h)); demands were set aside. Dispute on flatted factories was remanded to verify tax-payment certificates. Claim for 50% liability under N/N 30/2012-ST was remanded for findings. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 19 Feb 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447935 For 2005-06 to 2010-11, service tax demands raised under Commercial or Industrial Construction Service, Construction of Complex Service, and Management, Maintenance and Repair Service were held inapplicable to composite works contracts, since such heads apply only to services simpliciter and composite contracts were taxable, if at all, only as works contract service; consequently, the entire demand, interest and penalties were set aside. For 2011-12, construction of an auditorium for a statutory university was held outside s. 65(105)(zzzza) and, in any event, exempt as education-related non-commercial construction; the demand was set aside. Works executed as sub-contractor for government residential quarters and an income tax building were held exempt under N/N 25/2012-ST (S. Nos. 12A, 29(h)); demands were set aside. Dispute on flatted factories was remanded to verify tax-payment certificates. Claim for 50% liability under N/N 30/2012-ST was remanded for findings. Case-Laws Service Tax Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447935