https://www.taxtmi.com/caselaws?id=783770 Composite construction contracts involving supply of materials and construction services could not be taxed under "Construction of Residential Complex Service" for the relevant period because the levy under s.67 targeted service contracts simpliciter, and "Works Contract Service" was introduced only w.e.f. 01.06.2007, indicating composite works contracts were not covered earlier; accordingly, the service tax demand, interest, and penalty under s.78 were set aside. However, since the appellant admitted providing works contract services without registration and without filing ST-3 returns, the statutory penalty under s.77 for such contraventions was upheld. The appeal was partly allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783770 Composite construction contracts involving supply of materials and construction services could not be taxed under "Construction of Residential Complex Service" for the relevant period because the levy under s.67 targeted service contracts simpliciter, and "Works Contract Service" was introduced only w.e.f. 01.06.2007, indicating composite works contracts were not covered earlier; accordingly, the service tax demand, interest, and penalty under s.78 were set aside. However, since the appellant admitted providing works contract services without registration and without filing ST-3 returns, the statutory penalty under s.77 for such contraventions was upheld. The appeal was partly allowed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783770