https://www.taxtmi.com/caselaws?id=799188 Composite works contracts involving both construction and transfer of materials were not taxable under construction of residential complex service before works contract service became taxable on 1 June 2007. The earlier entry neither imposed a charge on the composite transaction nor prescribed a valuation mechanism to separate the service component from the goods component. Abatement notifications could not remedy the absence of a charging provision. Consequently, service tax demands on such pre-1 June 2007 residential-complex works contracts were unsustainable. en-us Tue, 15 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799188 Composite works contracts involving both construction and transfer of materials were not taxable under construction of residential complex service before works contract service became taxable on 1 June 2007. The earlier entry neither imposed a charge on the composite transaction nor prescribed a valuation mechanism to separate the service component from the goods component. Abatement notifications could not remedy the absence of a charging provision. Consequently, service tax demands on such pre-1 June 2007 residential-complex works contracts were unsustainable. Case-Laws Service Tax Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799188