https://www.taxtmi.com/caselaws?id=780540 Composite works contracts executed before 01.06.2007 were not taxable under a construction-service classification, because the contracts involved transfer of property in goods and fell outside the levy for that period. The demand for the pre-01.06.2007 period was set aside. For the post-01.06.2007 period, the taxability of canal, dam, road, power-house related and RMC works depended on the actual contractual scope and execution, so fresh contract-wise determination was required and the matter was remanded. In the absence of deliberate suppression or mala fide intent, the extended period of limitation and penalty under section 78 were held unsustainable. en-us Fri, 31 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780540 Composite works contracts executed before 01.06.2007 were not taxable under a construction-service classification, because the contracts involved transfer of property in goods and fell outside the levy for that period. The demand for the pre-01.06.2007 period was set aside. For the post-01.06.2007 period, the taxability of canal, dam, road, power-house related and RMC works depended on the actual contractual scope and execution, so fresh contract-wise determination was required and the matter was remanded. In the absence of deliberate suppression or mala fide intent, the extended period of limitation and penalty under section 78 were held unsustainable. Case-Laws Service Tax Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780540