https://www.taxtmi.com/caselaws?id=794091 A composite contract involving supply of materials, civil construction, and installation and commissioning was treated as Works Contract Service because the record showed distinct material and construction components, supported by VAT payment evidence. On that basis, the contract was not a pure service arrangement. The claimant was also found entitled to abatement, since the contractual breakup and corroborative documentation showed that abatement was claimed for the civil construction element while CENVAT credit related to the installation component. The service tax demand, together with interest and penalties, was therefore held unsustainable and the impugned order was set aside with consequential relief. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794091 A composite contract involving supply of materials, civil construction, and installation and commissioning was treated as Works Contract Service because the record showed distinct material and construction components, supported by VAT payment evidence. On that basis, the contract was not a pure service arrangement. The claimant was also found entitled to abatement, since the contractual breakup and corroborative documentation showed that abatement was claimed for the civil construction element while CENVAT credit related to the installation component. The service tax demand, together with interest and penalties, was therefore held unsustainable and the impugned order was set aside with consequential relief. Case-Laws Service Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794091