https://www.taxtmi.com/caselaws?id=785096 A composite indivisible works contract for shopping mall construction could be taxed only under the works contract regime from 01.06.2007, so service tax was not sustainable for the earlier period under commercial or industrial construction service. Under the composition scheme, the value of free-supply materials was not includible for contracts commenced before 07.07.2009, so the demand on that component was set aside. Failure to obtain registration, file returns, or seek clarification amounted to suppression with intent to evade, justifying the extended limitation period and penalty under section 78, while the section 76 penalty was set aside. The matter was remanded for redetermination on the correct basis. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785096 A composite indivisible works contract for shopping mall construction could be taxed only under the works contract regime from 01.06.2007, so service tax was not sustainable for the earlier period under commercial or industrial construction service. Under the composition scheme, the value of free-supply materials was not includible for contracts commenced before 07.07.2009, so the demand on that component was set aside. Failure to obtain registration, file returns, or seek clarification amounted to suppression with intent to evade, justifying the extended limitation period and penalty under section 78, while the section 76 penalty was set aside. The matter was remanded for redetermination on the correct basis. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785096