https://www.taxtmi.com/caselaws?id=763161 Composite landscaping contracts treated as interior decorator service cannot have the value of grass, plants, manure or pesticides added to taxable service value where the materials are actually supplied and sold as part of the work. The demand based on such material cost was therefore set aside. For the remaining receipts and cleaning service, discrepancies between balance sheet figures and ST-3 returns required reconciliation of accounts and verification of actual tax payment, so those demands were remanded for fresh determination. Penalties based on the deleted demand could not survive, and penalty exposure on the remanded items was also left open pending verification. en-us Wed, 11 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763161 Composite landscaping contracts treated as interior decorator service cannot have the value of grass, plants, manure or pesticides added to taxable service value where the materials are actually supplied and sold as part of the work. The demand based on such material cost was therefore set aside. For the remaining receipts and cleaning service, discrepancies between balance sheet figures and ST-3 returns required reconciliation of accounts and verification of actual tax payment, so those demands were remanded for fresh determination. Penalties based on the deleted demand could not survive, and penalty exposure on the remanded items was also left open pending verification. Case-Laws Service Tax Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763161