https://www.taxtmi.com/caselaws?id=779819 Composite construction contracts involving both goods and services were not taxable under the pre-works contract construction service entries for the period before the specific works contract levy and the later builder/developer explanation took effect. The impugned period, running from June 2005 to March 2008, fell before those amendments, and the later negative-list regime did not apply. On that basis, the service tax demand on the composite construction activity failed on merits, and the associated interest and penalty also could not survive. The order was set aside and relief was granted to the assessee. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 13 Oct 2025 16:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779819 Composite construction contracts involving both goods and services were not taxable under the pre-works contract construction service entries for the period before the specific works contract levy and the later builder/developer explanation took effect. The impugned period, running from June 2005 to March 2008, fell before those amendments, and the later negative-list regime did not apply. On that basis, the service tax demand on the composite construction activity failed on merits, and the associated interest and penalty also could not survive. The order was set aside and relief was granted to the assessee. Case-Laws Service Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779819