https://www.taxtmi.com/caselaws?id=766624 Construction of residential complexes under composite contracts was treated as not taxable for periods prior to 1.7.2010, while post-1.7.2010 taxability depended on the nature of the contract. The demand under Works Contract Service was unsustainable on the facts because the appellant had already discharged tax under the declared service category for the relevant periods, so the impugned demands could not be maintained on the same classification basis. As the tax demand itself failed, the allegation of suppression and the consequential penalties also could not survive. Only any admitted liability independently payable for the relevant period and receipt category was preserved. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766624 Construction of residential complexes under composite contracts was treated as not taxable for periods prior to 1.7.2010, while post-1.7.2010 taxability depended on the nature of the contract. The demand under Works Contract Service was unsustainable on the facts because the appellant had already discharged tax under the declared service category for the relevant periods, so the impugned demands could not be maintained on the same classification basis. As the tax demand itself failed, the allegation of suppression and the consequential penalties also could not survive. Only any admitted liability independently payable for the relevant period and receipt category was preserved. Case-Laws Service Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766624