Composite Contracts involving supply of materials couldn’t be taxed under construction service

The Braithwaite Burn And Jessop Construction Company Limited Vs Commissioner of Service Tax-II (CESTAT Kolkata) Conclusion: Composite contracts involving supply of materials could not be taxed under construction or other service categories and only the service portion was liable to tax. Held: Assessee – a Public Sector Undertaking was engaged in execution of infrastructure projects, was issued a show cause notice dated 15.10.2012 demanding service tax for the period 2007–08 to 2011–12 under multiple taxable categories along with interest and penalties by invoking the extended period...