https://www.taxtmi.com/caselaws?id=788883 Construction by a developer under a composite arrangement was not taxable as Commercial or Industrial Construction Service for the period before 01.07.2010, because such agreements were treated as composite works contracts and fell outside that levy until the deeming provision was introduced. As the underlying levy itself was inapplicable, the demand, interest and penalties could not survive. The Tribunal also held that the dispute was interpretational in nature, so invocation of the extended period of limitation and penal action was not justified. The impugned order was set aside and consequential relief followed. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788883 Construction by a developer under a composite arrangement was not taxable as Commercial or Industrial Construction Service for the period before 01.07.2010, because such agreements were treated as composite works contracts and fell outside that levy until the deeming provision was introduced. As the underlying levy itself was inapplicable, the demand, interest and penalties could not survive. The Tribunal also held that the dispute was interpretational in nature, so invocation of the extended period of limitation and penal action was not justified. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788883