https://www.taxtmi.com/caselaws?id=778916 A composite residential construction contract involving both supply of goods and services was not taxable as construction service simpliciter for the period July 2007 to April 2008. The applicable principle was that such mixed contracts fall within the specific works contract levy introduced from 1 June 2007, while pure service contracts alone remain within the construction service entries. On that basis, the service tax demand was held unsustainable, the order was set aside, and relief followed in favour of the assessee. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 12:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778916 A composite residential construction contract involving both supply of goods and services was not taxable as construction service simpliciter for the period July 2007 to April 2008. The applicable principle was that such mixed contracts fall within the specific works contract levy introduced from 1 June 2007, while pure service contracts alone remain within the construction service entries. On that basis, the service tax demand was held unsustainable, the order was set aside, and relief followed in favour of the assessee. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778916