Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007

Kunnel Engineers and Contractors Pvt. Ltd. Vs C.C.,C.E.& S.T (CESTAT Bangalore) The issue under consideration is whether the service would continue to be classified under CICS/CCS and changing the classification into Work Contract Service midway is permissible or not? In the present case, appellant was paying service tax under CICS and CCS after availing 67% abatement from the value in terms of Notification No. 15/2004 dt. 10/09/2004, No. 18/2005 dt. 07/06/2005 and Notification No.01/2006 dt. 01/03/2006. The benefit of abatement was sought to be denied on the ground that the appellant had ...