https://www.taxtmi.com/caselaws?id=761025 CESTAT Delhi set aside service tax demand on appellant who constructed residential complexes for government hospitals and police department. The tribunal held that works contracts are distinct from services simpliciter and cannot be taxed under section 65(105)(zzzh) covering construction of residential complexes. Following SC precedent in Larsen Toubro, service tax under clauses other than 65(105)(zzzza) applies only to pure services, not works contracts involving material transfer. The tribunal ruled that service tax cannot be levied on goods component of works contracts, only on service component under specific works contract provisions. Demand, interest and penalties were consequently set aside. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761025 CESTAT Delhi set aside service tax demand on appellant who constructed residential complexes for government hospitals and police department. The tribunal held that works contracts are distinct from services simpliciter and cannot be taxed under section 65(105)(zzzh) covering construction of residential complexes. Following SC precedent in Larsen Toubro, service tax under clauses other than 65(105)(zzzza) applies only to pure services, not works contracts involving material transfer. The tribunal ruled that service tax cannot be levied on goods component of works contracts, only on service component under specific works contract provisions. Demand, interest and penalties were consequently set aside. Case-Laws Service Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761025