https://www.taxtmi.com/caselaws?id=754006 Composite contracts involving both supply of materials and rendition of services are to be classified as works contract services on the ratio of the Apex Court, and demands raised by treating such activity as Interior Decorator's Services cannot be sustained. Where the transactions are disclosed in returns and abatement is claimed for composite works, denial of abatement is unsustainable. The service tax demand based on an incorrect service classification was therefore not upheld. en-us Wed, 05 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754006 Composite contracts involving both supply of materials and rendition of services are to be classified as works contract services on the ratio of the Apex Court, and demands raised by treating such activity as Interior Decorator's Services cannot be sustained. Where the transactions are disclosed in returns and abatement is claimed for composite works, denial of abatement is unsustainable. The service tax demand based on an incorrect service classification was therefore not upheld. Case-Laws Central Excise Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754006