https://www.taxtmi.com/caselaws?id=797630 Composite and indivisible contracts for constructing mine shafts and tunnels, involving both material supply and construction activity, possess the essential characteristics of Works Contract Services. Such contracts cannot be split into separate elements and reclassified as Site Formation and Clearance, Excavation and Earthmoving and Demolition Services. Consistent classification of identical prior-period work orders as Works Contract Services, including acceptance of composition-scheme tax treatment and partial reverse charge, supports that classification. Service Tax demands, interest and penalties based solely on the proposed reclassification are unsustainable. en-us Mon, 17 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797630 Composite and indivisible contracts for constructing mine shafts and tunnels, involving both material supply and construction activity, possess the essential characteristics of Works Contract Services. Such contracts cannot be split into separate elements and reclassified as Site Formation and Clearance, Excavation and Earthmoving and Demolition Services. Consistent classification of identical prior-period work orders as Works Contract Services, including acceptance of composition-scheme tax treatment and partial reverse charge, supports that classification. Service Tax demands, interest and penalties based solely on the proposed reclassification are unsustainable. Case-Laws Service Tax Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797630