https://www.taxtmi.com/caselaws?id=753408 Composite construction contracts involving both materials and services, with materials already excluded through abatement under Notification No. 1/2006, could not be taxed under Residential Complex Service for the period before 1.7.2012. The applicable tax treatment for such composite construction activity during that period was Works Contract Service, so the demand under Residential Complex Service was not sustainable and was set aside. en-us Tue, 28 May 2024 00:00:00 +0530 Fri, 31 May 2024 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753408 Composite construction contracts involving both materials and services, with materials already excluded through abatement under Notification No. 1/2006, could not be taxed under Residential Complex Service for the period before 1.7.2012. The applicable tax treatment for such composite construction activity during that period was Works Contract Service, so the demand under Residential Complex Service was not sustainable and was set aside. Case-Laws Service Tax Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753408