Composite Works Contracts Not Taxable Under Construction Service: CESTAT Quashes Rs. 1.47 Crore Service Tax Demand on Township Project

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Composite Works Contracts Not Taxable Under Construction Service: CESTAT Quashes Rs. 1.47 Crore Service Tax Demand on Township Project

Indirect Taxes

Published on

06/04/2026

By Mariya Paliwala

Composite Works Contracts Not Taxable Under Construction Service: CESTAT Quashes Rs. 1.47 Crore Service Tax Demand on Township Project

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has quashed a service tax demand of Rs. 1.47 crore holding that composite works contracts cannot be taxed under “Construction of Complex Service.” The bench of Angad Prasad (Judicial Member) and A.K. Jyotishi (Technical Member) has l relied heavily on the landmark judgment of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Composite Works Contracts Not Taxable Under Construction Service: CESTAT Quashes Rs. 1.47 Crore Service Tax Demand on Township Project

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