https://www.taxtmi.com/caselaws?id=376226 An amendment to the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, made effective from 07.07.2009, expanded gross value to include all goods used in execution of a works contract, including free-supply goods and goods received under other contracts. The stated effect was prospective only: it did not apply to contracts already commenced or to payments already made on or before 07.07.2009. Accordingly, for projects falling within that earlier period, the value of goods was not includible in the taxable value under the composition scheme, and the related service tax demand, interest and penalties could not be sustained. en-us Wed, 06 Feb 2019 00:00:00 +0530 Thu, 29 Oct 2020 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376226 An amendment to the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, made effective from 07.07.2009, expanded gross value to include all goods used in execution of a works contract, including free-supply goods and goods received under other contracts. The stated effect was prospective only: it did not apply to contracts already commenced or to payments already made on or before 07.07.2009. Accordingly, for projects falling within that earlier period, the value of goods was not includible in the taxable value under the composition scheme, and the related service tax demand, interest and penalties could not be sustained. Case-Laws Service Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376226