https://www.taxtmi.com/article/detailed?id=16190 Composite works contracts prior to 01.06.2007 cannot be artificially split and taxed under pre-existing service categories such as commercial construction service or erection, commissioning and installation service. The taxable entry for works contract service was introduced only from 01.06.2007, and the article states that, for the earlier period, such contracts were not amenable to service tax under the Finance Act, 1994. It further stresses that adjudicating authorities must apply this binding law at the first stage and not leave the matter to appeal. en-us Sat, 11 Apr 2026 16:13:01 +0530 Sat, 11 Apr 2026 16:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16190 Composite works contracts prior to 01.06.2007 cannot be artificially split and taxed under pre-existing service categories such as commercial construction service or erection, commissioning and installation service. The taxable entry for works contract service was introduced only from 01.06.2007, and the article states that, for the earlier period, such contracts were not amenable to service tax under the Finance Act, 1994. It further stresses that adjudicating authorities must apply this binding law at the first stage and not leave the matter to appeal. Articles Goods and Services Tax - GST Sat, 11 Apr 2026 16:13:01 +0530 https://www.taxtmi.com/article/detailed?id=16190