https://www.taxtmi.com/caselaws?id=797124 Composite construction contracts involving transfer of property in goods and services could not be taxed as Construction of Complex Service, which applies only to pure service contracts. Works Contract Service provided the statutory mechanism for taxing composite contracts by excluding the value of goods. Service-tax demands proposed under Construction of Complex Service could not be sustained by reclassifying the activity under a different taxable category without notice to the assessee. Re-adjudication also had to comply with binding remand directions on classification. The confirmed demands on composite construction activities were therefore unsustainable and set aside. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797124 Composite construction contracts involving transfer of property in goods and services could not be taxed as Construction of Complex Service, which applies only to pure service contracts. Works Contract Service provided the statutory mechanism for taxing composite contracts by excluding the value of goods. Service-tax demands proposed under Construction of Complex Service could not be sustained by reclassifying the activity under a different taxable category without notice to the assessee. Re-adjudication also had to comply with binding remand directions on classification. The confirmed demands on composite construction activities were therefore unsustainable and set aside. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797124