https://www.taxtmi.com/caselaws?id=763825 CESTAT Bangalore held that service tax on works contract services involving both material and service components was not leviable prior to 01.06.2007, following SC precedent in Total Environment Building Systems case. The definition of works contract was introduced through Finance Act 2007, effective from 01.06.2007. For the disputed period 16.05.2008 to 31.03.2008 involving interior construction works, appellant was not liable for service tax before 01.06.2007, but liable thereafter. Matter remanded to adjudicating authority to determine liability for period 01.06.2007 to 31.03.2008. Appeal allowed by way of remand. en-us Mon, 05 Aug 2024 00:00:00 +0530 Mon, 30 Dec 2024 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763825 CESTAT Bangalore held that service tax on works contract services involving both material and service components was not leviable prior to 01.06.2007, following SC precedent in Total Environment Building Systems case. The definition of works contract was introduced through Finance Act 2007, effective from 01.06.2007. For the disputed period 16.05.2008 to 31.03.2008 involving interior construction works, appellant was not liable for service tax before 01.06.2007, but liable thereafter. Matter remanded to adjudicating authority to determine liability for period 01.06.2007 to 31.03.2008. Appeal allowed by way of remand. Case-Laws Service Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763825