https://www.taxtmi.com/caselaws?id=469257 Composite works contracts involving transfer of property in goods and labour could not be taxed as mere service contracts where deemed sale of materials and VAT payment were not disputed. Applying Larsen & Toubro, the Tribunal held that before 01.06.2007 the Finance Act, 1994 did not contain the charge or machinery to levy service tax on indivisible composite works contracts. The department's attempt to classify the activity as completion and finishing service under commercial or industrial construction service to deny abatement therefore failed, and the service tax demand was held unsustainable. The impugned order was set aside in favour of the assessee. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 11 Jun 2026 19:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469257 Composite works contracts involving transfer of property in goods and labour could not be taxed as mere service contracts where deemed sale of materials and VAT payment were not disputed. Applying Larsen & Toubro, the Tribunal held that before 01.06.2007 the Finance Act, 1994 did not contain the charge or machinery to levy service tax on indivisible composite works contracts. The department's attempt to classify the activity as completion and finishing service under commercial or industrial construction service to deny abatement therefore failed, and the service tax demand was held unsustainable. The impugned order was set aside in favour of the assessee. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469257