https://www.taxtmi.com/caselaws?id=765831 Composite contracts involving both material and labour in oil company projects were treated as works contract on their true nature. Because the adjudicating authority had accepted the presence of both goods and service elements by granting abatement, the contracts could not be artificially split into civil construction, electrical, mechanical, repair and maintenance, or transportation heads. The Tribunal's legal position was that such indivisible contracts fall under Works Contract Service and cannot be taxed under another classification after 01.06.2007. The same activity was also not sustainable to the extent tax was sought for the period before that date. The demand based on alternative classifications was therefore unsustainable. en-us Tue, 04 Feb 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765831 Composite contracts involving both material and labour in oil company projects were treated as works contract on their true nature. Because the adjudicating authority had accepted the presence of both goods and service elements by granting abatement, the contracts could not be artificially split into civil construction, electrical, mechanical, repair and maintenance, or transportation heads. The Tribunal's legal position was that such indivisible contracts fall under Works Contract Service and cannot be taxed under another classification after 01.06.2007. The same activity was also not sustainable to the extent tax was sought for the period before that date. The demand based on alternative classifications was therefore unsustainable. Case-Laws Service Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765831