https://www.taxtmi.com/caselaws?id=449353 CESTAT Bangalore held that electrical contract works to government departments constituted composite works contracts involving both material and service components. Following Supreme Court precedent in Larsen Toubro Ltd., works contracts are subject to service tax only from 01.06.2007 onwards. The tribunal allowed the appeal regarding erection, commissioning, and installation services, setting aside the service tax demand and penalties. However, the appeal concerning rent-a-cab service was dismissed due to insufficient evidence proving the service's direct or indirect use in other appellant services, with penalties under Sections 77-78 upheld. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449353 CESTAT Bangalore held that electrical contract works to government departments constituted composite works contracts involving both material and service components. Following Supreme Court precedent in Larsen Toubro Ltd., works contracts are subject to service tax only from 01.06.2007 onwards. The tribunal allowed the appeal regarding erection, commissioning, and installation services, setting aside the service tax demand and penalties. However, the appeal concerning rent-a-cab service was dismissed due to insufficient evidence proving the service's direct or indirect use in other appellant services, with penalties under Sections 77-78 upheld. Case-Laws Service Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449353