https://www.taxtmi.com/caselaws?id=754351 Erection of towers involving cement, sand, stone and other consumables was treated as Works Contract Service because the use of goods was integral to execution and the materials formed part of a transaction ordinarily liable to VAT. The activity was also found to fall within exemption notifications relating to services connected with transmission and distribution of electricity, following the cited precedent. On limitation, disclosure of the classification to the department and consistent filing of returns under that treatment negatived suppression, so the extended period could not be invoked. The ratio states that disclosed, goods-inclusive execution work may be classified as a works contract, and absence of suppression bars extended limitation. en-us Tue, 18 Jun 2024 00:00:00 +0530 Sat, 22 Jun 2024 08:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754351 Erection of towers involving cement, sand, stone and other consumables was treated as Works Contract Service because the use of goods was integral to execution and the materials formed part of a transaction ordinarily liable to VAT. The activity was also found to fall within exemption notifications relating to services connected with transmission and distribution of electricity, following the cited precedent. On limitation, disclosure of the classification to the department and consistent filing of returns under that treatment negatived suppression, so the extended period could not be invoked. The ratio states that disclosed, goods-inclusive execution work may be classified as a works contract, and absence of suppression bars extended limitation. Case-Laws Service Tax Tue, 18 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754351