https://www.taxtmi.com/caselaws?id=450450 CESTAT Kolkata held that where works contracts were entered prior to 07.07.2009, the value of goods supplied under separate contracts cannot be included in gross amount for service tax calculation under Composition Scheme. The tribunal relied on CBEC Circular No.150/1/2012-ST which clarified that for pre-07.07.2009 contracts, free supply costs are excludible from gross amount determination. Since appellant had separate contracts for goods supply and works services executed before the specified date, service tax liability was correctly discharged on works contract value only. Demand set aside and penalties waived. en-us Wed, 21 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450450 CESTAT Kolkata held that where works contracts were entered prior to 07.07.2009, the value of goods supplied under separate contracts cannot be included in gross amount for service tax calculation under Composition Scheme. The tribunal relied on CBEC Circular No.150/1/2012-ST which clarified that for pre-07.07.2009 contracts, free supply costs are excludible from gross amount determination. Since appellant had separate contracts for goods supply and works services executed before the specified date, service tax liability was correctly discharged on works contract value only. Demand set aside and penalties waived. Case-Laws Service Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450450