https://www.taxtmi.com/caselaws?id=771011 SC upheld that service tax on works contracts is leviable only from 01.06.2007 under the 'Works Contract Service' category. The Appellant was not liable for service tax prior to this date, and their subsequent tax payments under the correct category discharged their tax liability. Partial material supply by the client does not alter the service tax classification. The appeal was allowed with consequential relief. en-us Fri, 02 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771011 SC upheld that service tax on works contracts is leviable only from 01.06.2007 under the 'Works Contract Service' category. The Appellant was not liable for service tax prior to this date, and their subsequent tax payments under the correct category discharged their tax liability. Partial material supply by the client does not alter the service tax classification. The appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771011