https://www.taxtmi.com/forum/issue?id=116615 Classification as a works contract or a construction service determines entitlement to the 67% abatement and the method for service tax valuation; valuation may be by a presumptive percentage or by deducting the VAT-assessed value of goods, and the existence of VAT returns assessed as works contract supports using VAT figures. The department invoked the extended period of limitation alleging suppression of facts where the assessee claimed construction abatement but, in the department's view, provided works contract services; factual proofs such as land ownership, nature of structure, and VAT assessments are material. en-us Mon, 10 Aug 2020 17:39:50 +0530 Thu, 23 Jan 2025 15:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116615 Classification as a works contract or a construction service determines entitlement to the 67% abatement and the method for service tax valuation; valuation may be by a presumptive percentage or by deducting the VAT-assessed value of goods, and the existence of VAT returns assessed as works contract supports using VAT figures. The department invoked the extended period of limitation alleging suppression of facts where the assessee claimed construction abatement but, in the department's view, provided works contract services; factual proofs such as land ownership, nature of structure, and VAT assessments are material. Discussion-Forum GST Mon, 10 Aug 2020 17:39:50 +0530 https://www.taxtmi.com/forum/issue?id=116615