https://www.taxtmi.com/caselaws?id=463150 Composite construction contracts involving both supply of goods and provision of services were treated as not taxable under Commercial or Industrial Construction Service for the period before 01.06.2007, because such composite works contracts were outside that category. For the period after 01.06.2007, the demand was confined to Works Contract Service, but the assessee had already discharged tax under that head by availing Notification No. 01/2006-S.T. dated 01.03.2006. The service tax demand was therefore not sustainable for either period, as the contracts were composite and the applicable tax treatment had been addressed under the works contract framework. en-us Thu, 31 Oct 2019 00:00:00 +0530 Fri, 08 Aug 2025 20:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463150 Composite construction contracts involving both supply of goods and provision of services were treated as not taxable under Commercial or Industrial Construction Service for the period before 01.06.2007, because such composite works contracts were outside that category. For the period after 01.06.2007, the demand was confined to Works Contract Service, but the assessee had already discharged tax under that head by availing Notification No. 01/2006-S.T. dated 01.03.2006. The service tax demand was therefore not sustainable for either period, as the contracts were composite and the applicable tax treatment had been addressed under the works contract framework. Case-Laws Service Tax Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463150