https://www.taxtmi.com/caselaws?id=351901 Taxable value for composite works contracts must be determined from clear documentary evidence and actual receipts, not merely from Profit and Loss Account figures. Composite works contracts were not liable to service tax for the period before 01.06.2007, so any levy for that period is impermissible. For continuing works contracts, the composition rate is governed by the rate in force on the date of provision of service, and a later enhanced rate may apply; the commencement rate does not remain frozen for the full contract period. The quantification therefore requires re-examination on proper records and the correct tax position. en-us Wed, 29 Nov 2017 00:00:00 +0530 Mon, 08 Jan 2018 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351901 Taxable value for composite works contracts must be determined from clear documentary evidence and actual receipts, not merely from Profit and Loss Account figures. Composite works contracts were not liable to service tax for the period before 01.06.2007, so any levy for that period is impermissible. For continuing works contracts, the composition rate is governed by the rate in force on the date of provision of service, and a later enhanced rate may apply; the commencement rate does not remain frozen for the full contract period. The quantification therefore requires re-examination on proper records and the correct tax position. Case-Laws Service Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351901