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Transfer of title in goods, including deemed sales under works...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot apply.
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Transfer of title in goods, including deemed sales under works contracts, falls outside service tax; tax applies only to the service portion, and valuation must exclude goods on which sales tax or VAT is payable. Accordingly, service-tax demands based on the sale-of-goods component of lift irrigation and supply-and-installation contracts were unsustainable. Lift irrigation works supplied to a government-established and controlled body performing municipal functions qualified for exemption as services to a governmental authority. Extended limitation required wilful suppression or another specified positive act and could not rest solely on an interpretative exemption claim, Form 26AS information, or alleged non-payment. The notices and consequential demands were barred by limitation and set aside.
Transfer of title in goods, including deemed sales under works contracts, falls outside service tax; tax applies only to the service portion, and valuation must exclude goods on which sales tax or VAT is payable. Accordingly, service-tax demands based on the sale-of-goods component of lift irrigation and supply-and-installation contracts were unsustainable. Lift irrigation works supplied to a government-established and controlled body performing municipal functions qualified for exemption as services to a governmental authority. Extended limitation required wilful suppression or another specified positive act and could not rest solely on an interpretative exemption claim, Form 26AS information, or alleged non-payment. The notices and consequential demands were barred by limitation and set aside.
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