https://www.taxtmi.com/caselaws?id=798388 Composite construction contracts involving both material supply and civil construction activity were not liable to service tax before works contract service became taxable on 1 June 2007. The applicable framework did not permit taxing such indivisible works contracts during the earlier period. Service tax and applicable interest voluntarily paid for the period from 1 June 2007 to March 2008 were subject to appropriation. Consequently, the pre-1 June 2007 demand and related penalties were set aside, while appropriation of tax and interest for the subsequent period was sustained. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798388 Composite construction contracts involving both material supply and civil construction activity were not liable to service tax before works contract service became taxable on 1 June 2007. The applicable framework did not permit taxing such indivisible works contracts during the earlier period. Service tax and applicable interest voluntarily paid for the period from 1 June 2007 to March 2008 were subject to appropriation. Consequently, the pre-1 June 2007 demand and related penalties were set aside, while appropriation of tax and interest for the subsequent period was sustained. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798388