https://www.taxtmi.com/caselaws?id=773469 Composite or indivisible works contract services executed before 01.06.2007 were not liable to service tax, because such contracts could not be brought to tax by reclassifying them under Commercial or Industrial Construction Service. The settled position applied was that works contract service was introduced only from 01.06.2007, so a pre-2007 demand based on another taxable category could not survive. The impugned demand and penalty were therefore unsustainable for the relevant period, and the issue was decided in favour of the assessee. en-us Mon, 07 Apr 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773469 Composite or indivisible works contract services executed before 01.06.2007 were not liable to service tax, because such contracts could not be brought to tax by reclassifying them under Commercial or Industrial Construction Service. The settled position applied was that works contract service was introduced only from 01.06.2007, so a pre-2007 demand based on another taxable category could not survive. The impugned demand and penalty were therefore unsustainable for the relevant period, and the issue was decided in favour of the assessee. Case-Laws Service Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773469