https://www.taxtmi.com/caselaws?id=374854 A composite contract for supply and installation of reinforced cement concrete pipes and embankment work was treated as a works contract because it involved both material supply and execution of construction activity. The consideration could not be split and taxed as site formation services for the period before 01.06.2007, when works contracts were not exigible to service tax in that form. As VAT had also been discharged under the composition scheme, the arrangement was recognised as a works contract rather than a service simpliciter, and the Revenue's challenge failed. en-us Fri, 21 Dec 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374854 A composite contract for supply and installation of reinforced cement concrete pipes and embankment work was treated as a works contract because it involved both material supply and execution of construction activity. The consideration could not be split and taxed as site formation services for the period before 01.06.2007, when works contracts were not exigible to service tax in that form. As VAT had also been discharged under the composition scheme, the arrangement was recognised as a works contract rather than a service simpliciter, and the Revenue's challenge failed. Case-Laws Service Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374854