https://www.taxtmi.com/caselaws?id=444867 A composite contract supported by contract documents, the recipient's certificate and deduction of works contract tax TDS under the Punjab VAT Act, 2005 was treated as a works contract for service tax purposes, making the 67% abatement admissible where VAT or sales tax treatment had already applied. The extended limitation period could not be invoked because the department failed to prove any intent to evade tax, and payment of tax with interest after the audit objection negatived suppression. For the same reason, penalties under the Finance Act, 1994 were not sustainable. The impugned order was set aside and consequential relief followed. en-us Fri, 20 Oct 2023 00:00:00 +0530 Wed, 25 Oct 2023 10:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444867 A composite contract supported by contract documents, the recipient's certificate and deduction of works contract tax TDS under the Punjab VAT Act, 2005 was treated as a works contract for service tax purposes, making the 67% abatement admissible where VAT or sales tax treatment had already applied. The extended limitation period could not be invoked because the department failed to prove any intent to evade tax, and payment of tax with interest after the audit objection negatived suppression. For the same reason, penalties under the Finance Act, 1994 were not sustainable. The impugned order was set aside and consequential relief followed. Case-Laws Service Tax Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444867