https://www.taxtmi.com/caselaws?id=799400 Composite construction contracts involving both materials and services constitute works contracts, not Commercial or Industrial Construction Service, which applies only to services simpliciter. Such contracts were not taxable before 1 June 2007 and could thereafter be taxed only as Works Contract Service where the applicable definition was met. The construction-service demand, consequential interest and penalties were set aside. Goods Transport Agency service-tax liability under reverse charge remained uncontested, but the related penalty for non-payment was set aside through application of the reasonable-cause relief under Section 80 of the Finance Act, 1994. en-us Wed, 16 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799400 Composite construction contracts involving both materials and services constitute works contracts, not Commercial or Industrial Construction Service, which applies only to services simpliciter. Such contracts were not taxable before 1 June 2007 and could thereafter be taxed only as Works Contract Service where the applicable definition was met. The construction-service demand, consequential interest and penalties were set aside. Goods Transport Agency service-tax liability under reverse charge remained uncontested, but the related penalty for non-payment was set aside through application of the reasonable-cause relief under Section 80 of the Finance Act, 1994. Case-Laws Service Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799400