https://www.taxtmi.com/caselaws?id=764480 Composite construction contracts involving both goods and services were treated as indivisible works contracts and not capable of vivisection for taxation under service categories meant for service contracts simpliciter. After 01.06.2007, such contracts were taxable as Works Contract Service, so classification as Commercial or Industrial Construction Service was unsustainable. The composition scheme was available for ongoing projects where the scheme conditions were otherwise met, and failure to use a particular intimation format was not fatal when the returns and payment pattern showed exercise of the option. The demand and consequential tax confirmation were set aside. en-us Wed, 08 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764480 Composite construction contracts involving both goods and services were treated as indivisible works contracts and not capable of vivisection for taxation under service categories meant for service contracts simpliciter. After 01.06.2007, such contracts were taxable as Works Contract Service, so classification as Commercial or Industrial Construction Service was unsustainable. The composition scheme was available for ongoing projects where the scheme conditions were otherwise met, and failure to use a particular intimation format was not fatal when the returns and payment pattern showed exercise of the option. The demand and consequential tax confirmation were set aside. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764480