https://www.taxtmi.com/caselaws?id=793381 Service tax could not be fastened on a later proprietary concern for dues of an erstwhile partnership firm without proof of transfer, amalgamation, or legal succession of business; separate registrations and PAN details supported the absence of continuity, so the demand failed against the proprietary concern. Composite works involving transfer of property in goods and labour were treated as works contracts, and for the period before 01.06.2007 such indivisible composite contracts could not be taxed as completion and finishing services because the levy did not extend to them. On both grounds, the demand and penalty were unsustainable. en-us Wed, 10 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793381 Service tax could not be fastened on a later proprietary concern for dues of an erstwhile partnership firm without proof of transfer, amalgamation, or legal succession of business; separate registrations and PAN details supported the absence of continuity, so the demand failed against the proprietary concern. Composite works involving transfer of property in goods and labour were treated as works contracts, and for the period before 01.06.2007 such indivisible composite contracts could not be taxed as completion and finishing services because the levy did not extend to them. On both grounds, the demand and penalty were unsustainable. Case-Laws Service Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793381