https://www.taxtmi.com/caselaws?id=762696 CESTAT New Delhi upheld service tax liability on appellant under Works Contract Service for composite contract with foreign supplier involving equipment supply, supervision of erection, installation, and commissioning. Court held appellant liable under Reverse Charge Mechanism per Section 66A of Finance Act, 1994, including sub-contractor costs in taxable value under Rule 2A. Extended limitation period was validly invoked due to deliberate suppression of taxable value. Appeal dismissed with modification allowing set-off of previously paid service tax amounts against confirmed demand. en-us Mon, 18 Nov 2024 00:00:00 +0530 Fri, 06 Dec 2024 08:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762696 CESTAT New Delhi upheld service tax liability on appellant under Works Contract Service for composite contract with foreign supplier involving equipment supply, supervision of erection, installation, and commissioning. Court held appellant liable under Reverse Charge Mechanism per Section 66A of Finance Act, 1994, including sub-contractor costs in taxable value under Rule 2A. Extended limitation period was validly invoked due to deliberate suppression of taxable value. Appeal dismissed with modification allowing set-off of previously paid service tax amounts against confirmed demand. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762696