https://www.taxtmi.com/caselaws?id=450813 CESTAT Chennai held that construction services involving both material supply and service rendering constitute composite services under Works Contract Services (WCS), not Commercial and Industrial Construction Services (CICS). For periods before 01.06.2007, CICS demand cannot be sustained per SC precedent in Larsen and Toubro. Post-01.06.2007 demands must be under WCS only. The tribunal rejected department's classification of educational institutions under CICS and upheld notification benefits despite free material supplies, citing SC ruling in Bhayana Builders. Appeal disposed with demand dropped for spinning mill construction services. en-us Fri, 08 Mar 2024 00:00:00 +0530 Wed, 13 Mar 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450813 CESTAT Chennai held that construction services involving both material supply and service rendering constitute composite services under Works Contract Services (WCS), not Commercial and Industrial Construction Services (CICS). For periods before 01.06.2007, CICS demand cannot be sustained per SC precedent in Larsen and Toubro. Post-01.06.2007 demands must be under WCS only. The tribunal rejected department's classification of educational institutions under CICS and upheld notification benefits despite free material supplies, citing SC ruling in Bhayana Builders. Appeal disposed with demand dropped for spinning mill construction services. Case-Laws Service Tax Fri, 08 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450813