https://www.taxtmi.com/caselaws?id=448494 CESTAT Bangalore held that appellant's construction services during 2005-2008 constituted Works Contract Service, qualifying for composite scheme benefits. The tribunal found service tax levy prior to 01/06/2007 unsustainable, citing SC precedent in Total Environment Building Systems case. Denial of Works Contract Service benefits from 01/06/2007 was deemed legally improper. The impugned order was set aside and appeal allowed, with appellant's VAT returns supporting the Works Contract Service classification. en-us Fri, 19 Jan 2024 00:00:00 +0530 Fri, 15 Nov 2024 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448494 CESTAT Bangalore held that appellant's construction services during 2005-2008 constituted Works Contract Service, qualifying for composite scheme benefits. The tribunal found service tax levy prior to 01/06/2007 unsustainable, citing SC precedent in Total Environment Building Systems case. Denial of Works Contract Service benefits from 01/06/2007 was deemed legally improper. The impugned order was set aside and appeal allowed, with appellant's VAT returns supporting the Works Contract Service classification. Case-Laws Service Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448494