https://www.taxtmi.com/caselaws?id=446010 The Kerala HC noted that tax liability under the Kerala Value Added Tax Act could not be finalised without examining the assessee's factual claim that the pest control contracts were service contracts rather than works contracts; a fresh assessment with notice was required so the contractual nature could be decided on facts. It also stated that service tax already paid could not be transferred or adjusted against any VAT liability because statutory refund conditions, including unjust enrichment under the refund framework, were not satisfied. The assessment was therefore to be reconsidered only on the contract character issue, while the adjustment request was rejected. en-us Mon, 13 Nov 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446010 The Kerala HC noted that tax liability under the Kerala Value Added Tax Act could not be finalised without examining the assessee's factual claim that the pest control contracts were service contracts rather than works contracts; a fresh assessment with notice was required so the contractual nature could be decided on facts. It also stated that service tax already paid could not be transferred or adjusted against any VAT liability because statutory refund conditions, including unjust enrichment under the refund framework, were not satisfied. The assessment was therefore to be reconsidered only on the contract character issue, while the adjustment request was rejected. Case-Laws Service Tax Mon, 13 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446010