Service elements in composite works contracts subject to service tax, covering construction and installation services pre-June 1, 2007.

Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under "Commercial or Industrial Construction"; "Construction of Complex" or "Erection, Commissioning or Installation" (as defined), are subject to levy of service tax even prior to (01.06.2007) - AT .....

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