https://www.taxtmi.com/caselaws?id=445792 A composite contract for supplying, installation, testing and commissioning of HVAC systems was held to be classifiable as works contract service because it involved both transfer of property in goods and rendition of services, and its true character had to be determined from the nature of the work performed. Classification could not be denied merely because VAT had not been paid on the goods element. Applying Larsen & Toubro and Jambeshwar Construction Co., such composite contracts fall within works contract service from the date that levy was introduced. The contrary classification as erection, commissioning or installation service was rejected, and the demand based on non-payment of VAT was unsustainable. en-us Mon, 30 Oct 2023 00:00:00 +0530 Mon, 20 Nov 2023 08:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445792 A composite contract for supplying, installation, testing and commissioning of HVAC systems was held to be classifiable as works contract service because it involved both transfer of property in goods and rendition of services, and its true character had to be determined from the nature of the work performed. Classification could not be denied merely because VAT had not been paid on the goods element. Applying Larsen & Toubro and Jambeshwar Construction Co., such composite contracts fall within works contract service from the date that levy was introduced. The contrary classification as erection, commissioning or installation service was rejected, and the demand based on non-payment of VAT was unsustainable. Case-Laws Service Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445792