https://www.taxtmi.com/caselaws?id=763092 Composite contracts involving construction, renovation, maintenance and repair with supply of materials are taxable only on the service element, not on the value of goods transferred in execution of the contract. The classification of such activity as management, maintenance or repair service was therefore incorrect, and the record supported exclusion of the goods component and abatement for composite contracts. Services relating to airport premises fell outside the taxable category, and services rendered to a non-commercial governmental body such as CPWD did not satisfy the commerce or industry requirement. Nil ST-3 returns did not, by themselves, establish suppression or wilful misstatement; absent positive evidence of intent to evade tax, the extended period of limitation could not be invoked. en-us Wed, 11 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763092 Composite contracts involving construction, renovation, maintenance and repair with supply of materials are taxable only on the service element, not on the value of goods transferred in execution of the contract. The classification of such activity as management, maintenance or repair service was therefore incorrect, and the record supported exclusion of the goods component and abatement for composite contracts. Services relating to airport premises fell outside the taxable category, and services rendered to a non-commercial governmental body such as CPWD did not satisfy the commerce or industry requirement. Nil ST-3 returns did not, by themselves, establish suppression or wilful misstatement; absent positive evidence of intent to evade tax, the extended period of limitation could not be invoked. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763092