https://www.taxtmi.com/caselaws?id=448659 In composite construction contracts, where substantial goods and materials are used and VAT is paid on the material component, service tax cannot be levied on the entire gross value. Abatement under Notification No. 1/2006-ST remains available, and exclusion of the value of materials sold under Notification No. 12/2003-ST cannot be denied merely because site-wise or bill-wise segregation is not produced, if the composite nature of the contracts is otherwise established. The demand, interest and penalties were set aside. en-us Thu, 25 Jan 2024 00:00:00 +0530 Wed, 01 Apr 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448659 In composite construction contracts, where substantial goods and materials are used and VAT is paid on the material component, service tax cannot be levied on the entire gross value. Abatement under Notification No. 1/2006-ST remains available, and exclusion of the value of materials sold under Notification No. 12/2003-ST cannot be denied merely because site-wise or bill-wise segregation is not produced, if the composite nature of the contracts is otherwise established. The demand, interest and penalties were set aside. Case-Laws Service Tax Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448659