https://www.taxtmi.com/caselaws?id=289776 Replacing old AC/CGI sheet roofing with profile sheets in functioning godowns was treated as a composite contract of replacement, maintenance, repairs and renewal, not an original works contract; service tax was therefore payable on 70% of the relevant gross contract value. The Court also held that a clause stating rates were inclusive of taxes did not clearly shift the respondents' statutory share of service tax to the petitioner. On a harmonious reading of the contract and the tax notification, the respondents could not deduct their share of service tax from the petitioner's bills, and the amounts already deducted were directed to be refunded. en-us Tue, 26 Feb 2019 00:00:00 +0530 Thu, 11 Feb 2021 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289776 Replacing old AC/CGI sheet roofing with profile sheets in functioning godowns was treated as a composite contract of replacement, maintenance, repairs and renewal, not an original works contract; service tax was therefore payable on 70% of the relevant gross contract value. The Court also held that a clause stating rates were inclusive of taxes did not clearly shift the respondents' statutory share of service tax to the petitioner. On a harmonious reading of the contract and the tax notification, the respondents could not deduct their share of service tax from the petitioner's bills, and the amounts already deducted were directed to be refunded. Case-Laws Service Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289776