https://www.taxtmi.com/caselaws?id=450448 The Tribunal set aside the service tax demand against the appellant under "Industrial Construction Service" for the period April 2005 to March 2007. It concluded that the activity fell under "Works Contract Service," referencing the Apex Court's decision in Larsen & Toubro Ltd. The Tribunal emphasized that only service elements in composite contracts are taxable, rendering the initial demand unsustainable. The appellant's collection and deposit of service tax during the relevant period will not be refunded. The appeal was disposed of, with the impugned order set aside, based on legal principles and precedents regarding service classification in composite works contracts. en-us Wed, 21 Feb 2024 00:00:00 +0530 Wed, 06 Mar 2024 08:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450448 The Tribunal set aside the service tax demand against the appellant under "Industrial Construction Service" for the period April 2005 to March 2007. It concluded that the activity fell under "Works Contract Service," referencing the Apex Court's decision in Larsen & Toubro Ltd. The Tribunal emphasized that only service elements in composite contracts are taxable, rendering the initial demand unsustainable. The appellant's collection and deposit of service tax during the relevant period will not be refunded. The appeal was disposed of, with the impugned order set aside, based on legal principles and precedents regarding service classification in composite works contracts. Case-Laws Service Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450448