https://www.taxtmi.com/caselaws?id=469436 A composite contract involving supply of materials and execution of work for the DMRC project was treated as works contract service because the arrangement was running-account, material-inclusive, and understood by the parties as a works contract. On that basis, the Tribunal held that the service could not be taxed under erection, commissioning or installation service when the show-cause notice invoked only that category and not works contract service. The service tax demand therefore did not survive under the classification adopted in the notice, and the demand was set aside in favour of the assessee. en-us Tue, 15 Jul 2025 00:00:00 +0530 Wed, 17 Jun 2026 19:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469436 A composite contract involving supply of materials and execution of work for the DMRC project was treated as works contract service because the arrangement was running-account, material-inclusive, and understood by the parties as a works contract. On that basis, the Tribunal held that the service could not be taxed under erection, commissioning or installation service when the show-cause notice invoked only that category and not works contract service. The service tax demand therefore did not survive under the classification adopted in the notice, and the demand was set aside in favour of the assessee. Case-Laws Service Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469436