https://www.taxtmi.com/caselaws?id=416985 Service classification for contracts involving painting, coating and concrete-related work depends on the true nature of the transaction and whether material was supplied so as to constitute works contract service. Payment of VAT or sales tax on the works contract is a relevant indicator for that classification. Because the records did not conclusively verify tax payment under the works contract head for all contracts, the demand under Commercial and Industrial Construction Service could not be affirmed and the matter required fresh factual verification. If such payment is established, the services are to be treated as works contract service, and no demand under Commercial and Industrial Construction Service can survive, including for the period prior to 01.06.2007. en-us Tue, 11 Jan 2022 00:00:00 +0530 Thu, 13 Jan 2022 08:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416985 Service classification for contracts involving painting, coating and concrete-related work depends on the true nature of the transaction and whether material was supplied so as to constitute works contract service. Payment of VAT or sales tax on the works contract is a relevant indicator for that classification. Because the records did not conclusively verify tax payment under the works contract head for all contracts, the demand under Commercial and Industrial Construction Service could not be affirmed and the matter required fresh factual verification. If such payment is established, the services are to be treated as works contract service, and no demand under Commercial and Industrial Construction Service can survive, including for the period prior to 01.06.2007. Case-Laws Service Tax Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416985