https://www.taxtmi.com/caselaws?id=311439 The Building and Other Construction Workers' Welfare Cess Act, 1996 applies to building and other construction work, not to a pure supply contract merely because it is part of a larger turnkey arrangement. The statutory levy, assessment, collection and recovery of cess must follow the prescribed mechanism under the Act and Rules; unilateral recovery by withholding bills, invoking a performance guarantee, or relying only on an audit objection is outside the employer's authority. Cess on the supply component therefore cannot be demanded without prior statutory assessment, and recovery must proceed only through the statutory process. en-us Wed, 12 May 2021 00:00:00 +0530 Tue, 26 Dec 2023 06:11:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311439 The Building and Other Construction Workers' Welfare Cess Act, 1996 applies to building and other construction work, not to a pure supply contract merely because it is part of a larger turnkey arrangement. The statutory levy, assessment, collection and recovery of cess must follow the prescribed mechanism under the Act and Rules; unilateral recovery by withholding bills, invoking a performance guarantee, or relying only on an audit objection is outside the employer's authority. Cess on the supply component therefore cannot be demanded without prior statutory assessment, and recovery must proceed only through the statutory process. Case-Laws Indian Laws Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311439