Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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Composite construction contracts were taxable, if at all, as works contract service because the disputed periods fell after that service was introduced and the activities were executed as works contracts. Demands raised under commercial or industrial construction service and construction of complex service were therefore unsustainable and were set aside. On valuation, the appellant was entitled to 67% abatement for works contracts, and the value of free-supplied materials had to be deducted from the taxable value. The Department's attempt to deny abatement on the full receipts, including VAT-paid goods, was rejected, and the resulting tax demands were held unsustainable.
Composite construction contracts were taxable, if at all, as works contract service because the disputed periods fell after that service was introduced and the activities were executed as works contracts. Demands raised under commercial or industrial construction service and construction of complex service were therefore unsustainable and were set aside. On valuation, the appellant was entitled to 67% abatement for works contracts, and the value of free-supplied materials had to be deducted from the taxable value. The Department's attempt to deny abatement on the full receipts, including VAT-paid goods, was rejected, and the resulting tax demands were held unsustainable.
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