https://www.taxtmi.com/caselaws?id=790930 Composite construction contracts involving both supply of materials and labour are works contracts, and the demand could not be sustained by classifying the same activity as Commercial or Industrial Construction Service after 01.06.2007. Once works contract service became taxable from that date, the Supreme Court ruling in Larsen & Toubro governed the classification, and a contrary levy under another service category was not maintainable. The demand for the post-01.06.2007 period was therefore held unsustainable. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 04 May 2026 07:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790930 Composite construction contracts involving both supply of materials and labour are works contracts, and the demand could not be sustained by classifying the same activity as Commercial or Industrial Construction Service after 01.06.2007. Once works contract service became taxable from that date, the Supreme Court ruling in Larsen & Toubro governed the classification, and a contrary levy under another service category was not maintainable. The demand for the post-01.06.2007 period was therefore held unsustainable. Case-Laws Service Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790930