https://www.taxtmi.com/caselaws?id=754790 Composite construction contracts could not be taxed as construction of complex service for the period November 2008 to 30.06.2012, because the pre-1.7.2010 levy was unsustainable and the later period involved composite contracts more appropriately falling within the works contract regime; the demand, interest and penalties for that period were set aside. For 1.7.2012 to 31.3.2013, service tax liability was treated as arising, but valuation had to be recomputed under the amended Rule 2A framework, so the matter was remanded for fresh quantification. The separate demand relating to management, maintenance and repair service was sustained. en-us Tue, 25 Jun 2024 00:00:00 +0530 Mon, 01 Jul 2024 08:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754790 Composite construction contracts could not be taxed as construction of complex service for the period November 2008 to 30.06.2012, because the pre-1.7.2010 levy was unsustainable and the later period involved composite contracts more appropriately falling within the works contract regime; the demand, interest and penalties for that period were set aside. For 1.7.2012 to 31.3.2013, service tax liability was treated as arising, but valuation had to be recomputed under the amended Rule 2A framework, so the matter was remanded for fresh quantification. The separate demand relating to management, maintenance and repair service was sustained. Case-Laws Service Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754790