Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Works Contract Service Taxable Only Under Specific Category Post-01.06.2007: CESTAT Hyderabad Bars Vivisection of Composite Contracts
CESTAT Hyderabad ruled that composite works contracts cannot be taxed under 'Construction of Complex Service' and barred demands where show cause notices were repeatedly issued, citing the precedent in L&T Ltd. v. CST. The decision reinforces that pre-2007 contracts lacking a specific taxable category cannot be retrospectively taxed, offering relief to developers engaged in integrated township projects.