https://www.taxtmi.com/caselaws?id=767459 CESTAT Bangalore held that construction services involving both material supply and labour constitute Works Contract Service. The appellant was registered under Kerala VAT Act, 2003 for works contract service. Following SC precedent in Larsen Toubro Ltd., Works Contract Service became taxable from 01.06.2007. Prior to this date, composite service contracts including both goods and services cannot be subjected to service tax by dissecting the contract. The impugned order was set aside and appeal allowed. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767459 CESTAT Bangalore held that construction services involving both material supply and labour constitute Works Contract Service. The appellant was registered under Kerala VAT Act, 2003 for works contract service. Following SC precedent in Larsen Toubro Ltd., Works Contract Service became taxable from 01.06.2007. Prior to this date, composite service contracts including both goods and services cannot be subjected to service tax by dissecting the contract. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767459