https://www.taxtmi.com/caselaws?id=450503 A composite construction contract involving supply of materials was treated as falling within the works contract principle, so tax under Commercial or Industrial Construction Service could not be sustained. Supply of Tangible Goods Service also failed because there was no evidence that possession and effective control of the machinery remained with the assessee; mere provision of operators was insufficient. The extended period of limitation could not be invoked without specific allegations and proof of wilful suppression or mala fide intent. On both merits and limitation, the demand was set aside and complete relief followed. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 06 Mar 2024 20:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450503 A composite construction contract involving supply of materials was treated as falling within the works contract principle, so tax under Commercial or Industrial Construction Service could not be sustained. Supply of Tangible Goods Service also failed because there was no evidence that possession and effective control of the machinery remained with the assessee; mere provision of operators was insufficient. The extended period of limitation could not be invoked without specific allegations and proof of wilful suppression or mala fide intent. On both merits and limitation, the demand was set aside and complete relief followed. Case-Laws Service Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450503