Service Tax Demand under CICS / CCS Inapplicable to Composite Contracts for Construction

Visanthi & Co. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Introduction: In a recent ruling by the CESTAT Chennai, the case of Visanthi & Co. versus the Commissioner of GST & Central Excise was decided. The case revolved around the issue of service tax demand on composite contracts for commercial or industrial construction services. The ruling established that such demands were not sustainable both before and after June 1, 2007. In this article, we will provide a detailed analysis of the case and its implica

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