https://www.taxtmi.com/caselaws?id=750886 Works contract classification requires examination of contracts involving both material supply and execution, including aluminium doors and windows, and verification of VAT or sales tax paid. Service tax applies only to the service component of a works contract, through the composition scheme or valuation under Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Taxing the gross contract value without segregating goods and service components or assessing works contract treatment is unsustainable. Classification, VAT or sales tax payment, and the taxable service value require fresh factual determination. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750886 Works contract classification requires examination of contracts involving both material supply and execution, including aluminium doors and windows, and verification of VAT or sales tax paid. Service tax applies only to the service component of a works contract, through the composition scheme or valuation under Rule 2A of the Service Tax (Determination of Value) Rules, 2006. Taxing the gross contract value without segregating goods and service components or assessing works contract treatment is unsustainable. Classification, VAT or sales tax payment, and the taxable service value require fresh factual determination. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750886