No service tax on construction services for the period before June 1, 2007

Commissioner Of Service Tax Vs Solux Galfab Private Limited (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata recently issued a significant ruling in the case of M/s. Solux Galfab Private Limited vs. Commissioner of Central Excise & Service Tax, Kolkata. This ruling, dated September 25, 2023, sheds light on the liability of service tax on construction services provided before June 1, 2007, with a particular focus on composite contracts that involve the supply of materials. CESTAT, Kolkata in above case held that the assessee was not liable to pay s...