https://www.taxtmi.com/caselaws?id=772653 CESTAT Chennai held that composite contracts involving both service provision and transfer of property in goods fall exclusively under Works Contract Service, not under Construction of Complex Service or Commercial/Industrial Construction Service. Following SC precedent in CCE v. Larsen & Toubro Ltd., the tribunal determined that Construction of Complex Service and Commercial/Industrial Construction Service cover only pure service contracts without transfer of property in goods. The service tax demand raised against appellant for October 2005 to March 2010 under Section 73(1) of Finance Act, 1994 was held unsustainable. Appeal allowed; penalties set aside. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772653 CESTAT Chennai held that composite contracts involving both service provision and transfer of property in goods fall exclusively under Works Contract Service, not under Construction of Complex Service or Commercial/Industrial Construction Service. Following SC precedent in CCE v. Larsen & Toubro Ltd., the tribunal determined that Construction of Complex Service and Commercial/Industrial Construction Service cover only pure service contracts without transfer of property in goods. The service tax demand raised against appellant for October 2005 to March 2010 under Section 73(1) of Finance Act, 1994 was held unsustainable. Appeal allowed; penalties set aside. Case-Laws Service Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772653