https://www.taxtmi.com/caselaws?id=448281 CESTAT Chandigarh (AT) held that service tax was not leviable on composite construction contracts (involving both supply of materials and services) under construction of residential/commercial complex service prior to 01.06.2007. Relying on the SC ruling in Larsen & Toubro and its own coordinate Bench decision in Real Value Promotors, the Tribunal held that only pure service contracts (without supply of goods) could be taxed under construction-related service categories before the introduction of Works Contract Service on 01.06.2007. As the contracts in dispute were composite in nature, the demand of service tax and related impugned orders were found unsustainable and were set aside, and the appeals were allowed. en-us Mon, 08 Jan 2024 00:00:00 +0530 Sat, 22 Nov 2025 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448281 CESTAT Chandigarh (AT) held that service tax was not leviable on composite construction contracts (involving both supply of materials and services) under construction of residential/commercial complex service prior to 01.06.2007. Relying on the SC ruling in Larsen & Toubro and its own coordinate Bench decision in Real Value Promotors, the Tribunal held that only pure service contracts (without supply of goods) could be taxed under construction-related service categories before the introduction of Works Contract Service on 01.06.2007. As the contracts in dispute were composite in nature, the demand of service tax and related impugned orders were found unsustainable and were set aside, and the appeals were allowed. Case-Laws Service Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448281