https://www.taxtmi.com/caselaws?id=788694 Composite electrical contracts involving supply of materials and execution of wiring and related work in Government buildings were held not taxable as 'Erection, Commissioning and Installation Service' for the period before 01.06.2007, because the pre-existing charging scheme covered service contracts simpliciter and not composite works contracts. For the later period, the demand was unsustainable as the show cause notice had proposed only 'Erection, Commissioning and Installation Service', and a levy cannot be confirmed under a different taxable category not put to notice. Interest and penalty also could not survive once the demand failed. The impugned order was set aside and consequential relief followed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788694 Composite electrical contracts involving supply of materials and execution of wiring and related work in Government buildings were held not taxable as 'Erection, Commissioning and Installation Service' for the period before 01.06.2007, because the pre-existing charging scheme covered service contracts simpliciter and not composite works contracts. For the later period, the demand was unsustainable as the show cause notice had proposed only 'Erection, Commissioning and Installation Service', and a levy cannot be confirmed under a different taxable category not put to notice. Interest and penalty also could not survive once the demand failed. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788694