https://www.taxtmi.com/caselaws?id=778264 CESTAT held that service tax was not leviable on composite/indivisible works contracts for the pre-01.06.2007 period, applying the SC precedent, and therefore the appellant was not liable to pay service tax for that period; any reliance on exemption notifications was irrelevant. Although Revenue disputed whether the appellant's activities (electrical, sanitary, flooring, tiling, etc.) qualified as "finishing and completion" within "construction of complex," the tribunal found levy for the pre-amendment period unsustainable and allowed the appeal. en-us Thu, 11 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778264 CESTAT held that service tax was not leviable on composite/indivisible works contracts for the pre-01.06.2007 period, applying the SC precedent, and therefore the appellant was not liable to pay service tax for that period; any reliance on exemption notifications was irrelevant. Although Revenue disputed whether the appellant's activities (electrical, sanitary, flooring, tiling, etc.) qualified as "finishing and completion" within "construction of complex," the tribunal found levy for the pre-amendment period unsustainable and allowed the appeal. Case-Laws Service Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778264