https://www.taxtmi.com/caselaws?id=397844 A composite contract involving both material and labour is classifiable as Works Contract Service, and taxation under another head is unsustainable when that classification was not proposed in the show-cause notice. The assessee was also held entitled to abatement of the material component, either on actual basis or at the prescribed percentage under the relevant notifications, with the tax computation requiring fresh determination accordingly. On that basis, the demand was set aside for de novo computation and the penalties were held not to survive. en-us Tue, 18 Feb 2020 00:00:00 +0530 Mon, 31 Aug 2020 14:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397844 A composite contract involving both material and labour is classifiable as Works Contract Service, and taxation under another head is unsustainable when that classification was not proposed in the show-cause notice. The assessee was also held entitled to abatement of the material component, either on actual basis or at the prescribed percentage under the relevant notifications, with the tax computation requiring fresh determination accordingly. On that basis, the demand was set aside for de novo computation and the penalties were held not to survive. Case-Laws Service Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397844