https://www.taxtmi.com/caselaws?id=768060 A works contract for supply, installation, testing and commissioning of HVAC and electrical systems inside a hotel under construction was treated as incidental or ancillary to the main building contract because it was integrated with civil construction, required concealed work, and had to be completed before finishing. The notification covering such construction-related contracts therefore applied, and composition taxation under the Maharashtra Value Added Tax Act was upheld in favour of the assessee. Service tax collected under the contract was also excluded from taxable turnover, as it did not form part of the contract value for assessment. en-us Wed, 26 Mar 2025 00:00:00 +0530 Mon, 31 Mar 2025 08:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768060 A works contract for supply, installation, testing and commissioning of HVAC and electrical systems inside a hotel under construction was treated as incidental or ancillary to the main building contract because it was integrated with civil construction, required concealed work, and had to be completed before finishing. The notification covering such construction-related contracts therefore applied, and composition taxation under the Maharashtra Value Added Tax Act was upheld in favour of the assessee. Service tax collected under the contract was also excluded from taxable turnover, as it did not form part of the contract value for assessment. Case-Laws VAT / Sales Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768060