https://www.taxtmi.com/caselaws?id=767933 Composite construction activities involving both labour and materials, where sales tax or VAT has been discharged, are classifiable as works contract service. Such activities cannot be taxed under Commercial or Industrial Construction Service for a period before works contract service became taxable. The classification depends on the composite nature of the contract and its treatment for sales tax or VAT purposes. Consequently, service-tax demands raised under Commercial or Industrial Construction Service for qualifying pre-levy composite works contracts are unsustainable. 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 activities involving both labour and materials, where sales tax or VAT has been discharged, are classifiable as works contract service. Such activities cannot be taxed under Commercial or Industrial Construction Service for a period before works contract service became taxable. The classification depends on the composite nature of the contract and its treatment for sales tax or VAT purposes. Consequently, service-tax demands raised under Commercial or Industrial Construction Service for qualifying pre-levy composite works contracts are unsustainable. Case-Laws Service Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767933