https://www.taxtmi.com/caselaws?id=787676 Contracts that integrate supply of materials with services in a single, composite obligation are correctly classified as works contract service, not as standalone site-formation/excavation services; this classification controls the applicable service tax treatment and determines applicability of the composite/partial reverse charge mechanism under Notification No.30/2012-ST Sl.No.9. The post-01.07.2012 charging provisions relied upon do not exclude such composite contracts, and the demand based on reclassification and extended period is unsustainable. Outcome: appeal allowed, impugned demand set aside in favour of the assessee. en-us Tue, 17 Feb 2026 00:00:00 +0530 Tue, 10 Mar 2026 11:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787676 Contracts that integrate supply of materials with services in a single, composite obligation are correctly classified as works contract service, not as standalone site-formation/excavation services; this classification controls the applicable service tax treatment and determines applicability of the composite/partial reverse charge mechanism under Notification No.30/2012-ST Sl.No.9. The post-01.07.2012 charging provisions relied upon do not exclude such composite contracts, and the demand based on reclassification and extended period is unsustainable. Outcome: appeal allowed, impugned demand set aside in favour of the assessee. Case-Laws Service Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787676