https://www.taxtmi.com/caselaws?id=764480 CESTAT Chandigarh held that construction contracts involving supply of goods with services are non-vivisectible and must be classified under Works Contract Service, which became effective from 01.06.2007. Following SC precedent in L&T case, such composite contracts cannot be taxed under any other category before 01.06.2007. The tribunal rejected classification under Commercial or Industrial Construction Service, noting that charging provisions apply to service contracts simpliciter, not composite works contracts. Appeal was allowed in favor of appellants. 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 CESTAT Chandigarh held that construction contracts involving supply of goods with services are non-vivisectible and must be classified under Works Contract Service, which became effective from 01.06.2007. Following SC precedent in L&T case, such composite contracts cannot be taxed under any other category before 01.06.2007. The tribunal rejected classification under Commercial or Industrial Construction Service, noting that charging provisions apply to service contracts simpliciter, not composite works contracts. Appeal was allowed in favor of appellants. Case-Laws Service Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764480