https://www.taxtmi.com/caselaws?id=756896 Composite construction activity involving supply of materials was treated as Works Contract Service, not as a mere service contract under Commercial or Industrial Construction Service or Construction of Complex Service. On the recorded facts, the pre-existing service tax demands could not be sustained under those categories, and the benefit of Notification No. 01/2006-ST was considered applicable. Because the tax demand failed on classification, the consequential penalty also had no basis and could not survive. The matter therefore resulted in full relief to the assessee, with the demand and penalty set aside. en-us Tue, 06 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756896 Composite construction activity involving supply of materials was treated as Works Contract Service, not as a mere service contract under Commercial or Industrial Construction Service or Construction of Complex Service. On the recorded facts, the pre-existing service tax demands could not be sustained under those categories, and the benefit of Notification No. 01/2006-ST was considered applicable. Because the tax demand failed on classification, the consequential penalty also had no basis and could not survive. The matter therefore resulted in full relief to the assessee, with the demand and penalty set aside. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756896