https://www.taxtmi.com/caselaws?id=789538 Composite and indivisible turnkey construction contracts involving both materials and labour were not taxable under Commercial or Industrial Construction Service or Construction of Complex Service for the period before 01.06.2007. After Works Contract Service was introduced, such contracts could not be split and classified under the earlier service heads, and were to be assessed, if at all, only under the specific works contract entry. On limitation and penalty, the extended period was unavailable because the department knew the facts and there was no suppression or wilful misstatement with intent to evade tax; accordingly, penalty was also unsustainable. The impugned orders were set aside and consequential relief followed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789538 Composite and indivisible turnkey construction contracts involving both materials and labour were not taxable under Commercial or Industrial Construction Service or Construction of Complex Service for the period before 01.06.2007. After Works Contract Service was introduced, such contracts could not be split and classified under the earlier service heads, and were to be assessed, if at all, only under the specific works contract entry. On limitation and penalty, the extended period was unavailable because the department knew the facts and there was no suppression or wilful misstatement with intent to evade tax; accordingly, penalty was also unsustainable. The impugned orders were set aside and consequential relief followed. Case-Laws Service Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789538