https://www.taxtmi.com/caselaws?id=767933 Composite construction activity involving both labour and material is treated as Works Contract Service where the contractor is registered for sales tax/VAT and the transaction bears such tax treatment. The note states that this classification follows the Supreme Court's approach to composite construction contracts. Because Works Contract Service came into force only from 01.06.2007, the same activity could not be taxed under Commercial or Industrial Construction Service for the earlier period. The demand confirmed under that category is therefore described as unsustainable, and the assessee is stated to be entitled to relief. en-us Fri, 07 Mar 2025 00:00:00 +0530 Thu, 27 Mar 2025 08:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767933 Composite construction activity involving both labour and material is treated as Works Contract Service where the contractor is registered for sales tax/VAT and the transaction bears such tax treatment. The note states that this classification follows the Supreme Court's approach to composite construction contracts. Because Works Contract Service came into force only from 01.06.2007, the same activity could not be taxed under Commercial or Industrial Construction Service for the earlier period. The demand confirmed under that category is therefore described as unsustainable, and the assessee is stated to be entitled to relief. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767933