https://www.taxtmi.com/caselaws?id=355633 Supply and erection agreements, when read with a coordination agreement and identical technical specifications, may be treated as one integrated composite works contract rather than separate contracts. In that situation, the taxable value includes the value of materials used in the composite arrangement, including where composition treatment was chosen for the erection component. Conduct showing knowledge of the tax consequences and inconsistent treatment of the arrangement may also support suppression and justify invocation of the extended limitation period with consequential penalties. en-us Tue, 13 Feb 2018 00:00:00 +0530 Sat, 10 Nov 2018 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355633 Supply and erection agreements, when read with a coordination agreement and identical technical specifications, may be treated as one integrated composite works contract rather than separate contracts. In that situation, the taxable value includes the value of materials used in the composite arrangement, including where composition treatment was chosen for the erection component. Conduct showing knowledge of the tax consequences and inconsistent treatment of the arrangement may also support suppression and justify invocation of the extended limitation period with consequential penalties. Case-Laws Service Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355633