https://www.taxtmi.com/caselaws?id=468061 Composite works contract activities could not be taxed under Commercial & Industrial Construction Service for 2004-05 to 2008-09 because the work involved transfer of property in goods and was taxable, if at all, under the works contract category; that demand was set aside. Transportation charges were liable to Goods Transport Agency Service only where the record established the statutory elements of that service, including issuance of a consignment note; on the available record, the demand was confirmed to that extent. Penalties were not sustained in view of the mixed result and the facts recorded, and were set aside. en-us Tue, 08 Aug 2023 00:00:00 +0530 Wed, 15 Apr 2026 13:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468061 Composite works contract activities could not be taxed under Commercial & Industrial Construction Service for 2004-05 to 2008-09 because the work involved transfer of property in goods and was taxable, if at all, under the works contract category; that demand was set aside. Transportation charges were liable to Goods Transport Agency Service only where the record established the statutory elements of that service, including issuance of a consignment note; on the available record, the demand was confirmed to that extent. Penalties were not sustained in view of the mixed result and the facts recorded, and were set aside. Case-Laws Service Tax Tue, 08 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468061