Even prior to introduction of works contract service, service portion in such contracts was chargeab

Service Tax : Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), are subject to levy of service tax even prior to 1-6-2007 where such services are classifiable under 'Commercial or Industrial Construction'; 'Construction of Complex' or 'Erection, Commissioning or Installation' (as defined)