https://www.taxtmi.com/caselaws?id=802147 Before works contract service became taxable on 1 June 2007, indivisible construction works contracts involving both transfer of property in goods and labour could not be split and taxed under another service category. Tax paid without liability on subcontract construction work is refundable where unjust enrichment is absent. A principal contractor's certification of service-tax payment for the relevant financial year can suffice without quarterly or project-wise particulars. en-us Tue, 27 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802147 Before works contract service became taxable on 1 June 2007, indivisible construction works contracts involving both transfer of property in goods and labour could not be split and taxed under another service category. Tax paid without liability on subcontract construction work is refundable where unjust enrichment is absent. A principal contractor's certification of service-tax payment for the relevant financial year can suffice without quarterly or project-wise particulars. Case-Laws Service Tax Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802147