https://www.taxtmi.com/caselaws?id=751500 CESTAT New Delhi-AT partially allowed appeal in service tax case involving construction services. The tribunal held that service tax demand for works contracts executed prior to 1.6.2007 under commercial/industrial construction service head cannot be sustained, as such services became chargeable only from 1.6.2007. For post-2007 period, demands from three organizations were barred by limitation. The tribunal confirmed demand for normal limitation period allowing abatement under composition scheme, ruling that service tax cannot be charged on entire gross amounts including goods value. Demand on free materials supplied by clients was set aside following SC precedent that such supplies cannot be included in taxable value. en-us Tue, 16 Apr 2024 00:00:00 +0530 Wed, 17 Apr 2024 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751500 CESTAT New Delhi-AT partially allowed appeal in service tax case involving construction services. The tribunal held that service tax demand for works contracts executed prior to 1.6.2007 under commercial/industrial construction service head cannot be sustained, as such services became chargeable only from 1.6.2007. For post-2007 period, demands from three organizations were barred by limitation. The tribunal confirmed demand for normal limitation period allowing abatement under composition scheme, ruling that service tax cannot be charged on entire gross amounts including goods value. Demand on free materials supplied by clients was set aside following SC precedent that such supplies cannot be included in taxable value. Case-Laws Service Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751500