https://www.taxtmi.com/caselaws?id=271626 Where the record does not conclusively establish the nature of the contract or the actual supply of materials, service tax liability cannot be finally determined without fresh factual verification. The tribunal noted that the work orders suggested BSNL supplied the tower, primer and paints, but the evidence was insufficient to confirm the composite character of the contract and the taxable base. It therefore remanded the matter for reconsideration after factual clarification and for examination of the applicable legal position on works contract taxability, valuation, treatment of materials and abatement. en-us Mon, 07 Dec 2015 00:00:00 +0530 Thu, 11 Feb 2016 01:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271626 Where the record does not conclusively establish the nature of the contract or the actual supply of materials, service tax liability cannot be finally determined without fresh factual verification. The tribunal noted that the work orders suggested BSNL supplied the tower, primer and paints, but the evidence was insufficient to confirm the composite character of the contract and the taxable base. It therefore remanded the matter for reconsideration after factual clarification and for examination of the applicable legal position on works contract taxability, valuation, treatment of materials and abatement. Case-Laws Service Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271626