https://www.taxtmi.com/caselaws?id=765378 TDS already deducted from the payment cannot be added again to the gross contract amount for service tax valuation, as this would inflate the assessable value beyond the actual consideration. Works involving civic amenities, roads and similar infrastructure were treated as exempt or otherwise eligible for abatement under the applicable guidance, and free-supply material was excluded from the gross amount charged. A sub-contractor remains liable for taxable services rendered to a main contractor even if the main contractor has paid tax, but a debatable legal position during the material period may defeat allegations of suppression, limiting demand to the normal period and excluding extended limitation and penalty. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765378 TDS already deducted from the payment cannot be added again to the gross contract amount for service tax valuation, as this would inflate the assessable value beyond the actual consideration. Works involving civic amenities, roads and similar infrastructure were treated as exempt or otherwise eligible for abatement under the applicable guidance, and free-supply material was excluded from the gross amount charged. A sub-contractor remains liable for taxable services rendered to a main contractor even if the main contractor has paid tax, but a debatable legal position during the material period may defeat allegations of suppression, limiting demand to the normal period and excluding extended limitation and penalty. Case-Laws Service Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765378