https://www.taxtmi.com/caselaws?id=773060 The SC Tribunal ruled that a composite works contract involving both goods and services cannot be taxed under 'Commercial or Industrial Construction Service' before 01.06.2007. The service tax demand for the period 15.10.2004 to 31.01.2007 was held unsustainable. The Tribunal rejected the extended limitation period and consequent penalty/interest, finding no suppression or fraud. The decision affirmed that such contracts are classifiable only as 'Works Contract Service' from 01.06.2007 onwards. en-us Wed, 04 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773060 The SC Tribunal ruled that a composite works contract involving both goods and services cannot be taxed under 'Commercial or Industrial Construction Service' before 01.06.2007. The service tax demand for the period 15.10.2004 to 31.01.2007 was held unsustainable. The Tribunal rejected the extended limitation period and consequent penalty/interest, finding no suppression or fraud. The decision affirmed that such contracts are classifiable only as 'Works Contract Service' from 01.06.2007 onwards. Case-Laws Service Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773060