https://www.taxtmi.com/caselaws?id=441271 A turnkey construction activity executed with materials, and on which VAT was discharged under the composition scheme, was treated as Works Contract Service rather than Commercial or Industrial Construction Service because the more specific classification applied for the relevant period. Free supplies of material by the service recipient were excluded from the taxable value, in line with settled valuation law. On both classification and valuation, the demand was found unsustainable and the impugned order was set aside. en-us Thu, 03 Aug 2023 00:00:00 +0530 Sat, 05 Aug 2023 07:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441271 A turnkey construction activity executed with materials, and on which VAT was discharged under the composition scheme, was treated as Works Contract Service rather than Commercial or Industrial Construction Service because the more specific classification applied for the relevant period. Free supplies of material by the service recipient were excluded from the taxable value, in line with settled valuation law. On both classification and valuation, the demand was found unsustainable and the impugned order was set aside. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441271