https://www.taxtmi.com/caselaws?id=782082 A composite bulletproofing activity involving fitting steel sheets, glass and other protective materials, with transfer of property in goods and VAT paid on the goods component, was treated as Works Contract Service rather than Business Auxiliary Service. Demand for a post-negative list period could not be sustained by invoking pre-negative list provisions, and the adjudication could not travel beyond the show cause notice or the Order-in-Original. Regular ST-3 filing and absence of suppression meant the extended limitation period was not invocable. The demand and adverse findings were therefore unsustainable. en-us Fri, 14 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 14:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782082 A composite bulletproofing activity involving fitting steel sheets, glass and other protective materials, with transfer of property in goods and VAT paid on the goods component, was treated as Works Contract Service rather than Business Auxiliary Service. Demand for a post-negative list period could not be sustained by invoking pre-negative list provisions, and the adjudication could not travel beyond the show cause notice or the Order-in-Original. Regular ST-3 filing and absence of suppression meant the extended limitation period was not invocable. The demand and adverse findings were therefore unsustainable. Case-Laws Service Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782082