https://www.taxtmi.com/caselaws?id=793723 A composite works contract involving supply of goods and services was treated as not taxable as an indivisible service for the period before 01.06.2007, because the Finance Act, 1994 did not then provide the necessary charging and machinery provisions. For the period after 01.06.2007, the materials component in the composite contract was eligible for exclusion under Notification No. 12/2003, reflecting that service tax could not be levied again on goods already subjected to sales tax or VAT. The demand was consequently deleted and the appeal allowed. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 23 Jun 2026 08:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793723 A composite works contract involving supply of goods and services was treated as not taxable as an indivisible service for the period before 01.06.2007, because the Finance Act, 1994 did not then provide the necessary charging and machinery provisions. For the period after 01.06.2007, the materials component in the composite contract was eligible for exclusion under Notification No. 12/2003, reflecting that service tax could not be levied again on goods already subjected to sales tax or VAT. The demand was consequently deleted and the appeal allowed. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793723