https://www.taxtmi.com/caselaws?id=471857 Indivisible composite construction contracts involving transfer of property in goods and VAT payment under the works-contract composition regime could not be subjected to service tax as erection, commissioning and installation service during October 2005 to March 2007. The applicable Finance Act framework covered service-only contracts and lacked charging and valuation machinery to separate and tax the service element of an indivisible works contract. Constitutional allocation of taxing powers also required exclusion of the goods component. A distinct taxable category for works-contract service was introduced only after that period. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 22 Sep 2026 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471857 Indivisible composite construction contracts involving transfer of property in goods and VAT payment under the works-contract composition regime could not be subjected to service tax as erection, commissioning and installation service during October 2005 to March 2007. The applicable Finance Act framework covered service-only contracts and lacked charging and valuation machinery to separate and tax the service element of an indivisible works contract. Constitutional allocation of taxing powers also required exclusion of the goods component. A distinct taxable category for works-contract service was introduced only after that period. Case-Laws Service Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471857