Composite Contract involving Service and Material not to be Taxed before 01.06.2007: CESTAT quashes Service Tax Demand [Read Order]

Quashing the service tax demand, the CESTAT rules that Composite Contract involving Service and Material not to be Taxed before 01.06.2007
Composite Contract - Service Tax Demand - Service Tax - CESTAT - Tax Demand - TAXSCAN

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed service tax demand and noted that the composite contract involving service and material not to be taxed before 01.06.2007. Revenue on the basis of the show cause notices alleged that the appellant has provided ‘Commercial Construction Services’ as defined under clause…

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