https://www.taxtmi.com/caselaws?id=381131 Composite construction activity involving transfer of goods constituted a works contract and could not be taxed under pre-existing commercial or industrial construction or construction of complex service entries before works contract taxation took effect. Where the main contractor had discharged service tax, liability did not survive against the sub-contractor on the stated facts. Free-supplied material values could not be included in taxable value. Extended limitation was unavailable for the subsequent notice because suppression of facts was not established. Consequently, the demand, interest and penalties failed, with consequential relief. en-us Thu, 16 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381131 Composite construction activity involving transfer of goods constituted a works contract and could not be taxed under pre-existing commercial or industrial construction or construction of complex service entries before works contract taxation took effect. Where the main contractor had discharged service tax, liability did not survive against the sub-contractor on the stated facts. Free-supplied material values could not be included in taxable value. Extended limitation was unavailable for the subsequent notice because suppression of facts was not established. Consequently, the demand, interest and penalties failed, with consequential relief. Case-Laws Service Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381131