https://www.taxtmi.com/caselaws?id=460788 Composite contracts involving both services and materials were held to fall within works contract service, not commercial and industrial construction service, because the Finance Act, 1994 did not treat such composite works as service contracts simpliciter. On that classification, the demand raised under the wrong service category was unsustainable. The Tribunal also found that the invocation of the extended period of limitation could not be sustained on the facts, making the limitation-based demand equally untenable. The impugned order was set aside and consequential relief followed. en-us Wed, 24 Apr 2024 00:00:00 +0530 Wed, 19 Feb 2025 18:57:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460788 Composite contracts involving both services and materials were held to fall within works contract service, not commercial and industrial construction service, because the Finance Act, 1994 did not treat such composite works as service contracts simpliciter. On that classification, the demand raised under the wrong service category was unsustainable. The Tribunal also found that the invocation of the extended period of limitation could not be sustained on the facts, making the limitation-based demand equally untenable. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460788