https://www.taxtmi.com/caselaws?id=785819 Valuation of materials in works contracts was contested: the Department allocated gross contract receipts equally across years due to missing contract-wise billing, but the tribunal found contracts expressly segregated values for goods and for erection, commissioning and installation services. Because the work orders specified the value of materials separately and the supplier discharged VAT on goods, the value of materials need not be included in the taxable value of works contract/service tax for erection and commissioning. The demand on the value of goods for the turnkey projects was therefore dropped and the impugned order upholding that decision was affirmed. en-us Mon, 19 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 13:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785819 Valuation of materials in works contracts was contested: the Department allocated gross contract receipts equally across years due to missing contract-wise billing, but the tribunal found contracts expressly segregated values for goods and for erection, commissioning and installation services. Because the work orders specified the value of materials separately and the supplier discharged VAT on goods, the value of materials need not be included in the taxable value of works contract/service tax for erection and commissioning. The demand on the value of goods for the turnkey projects was therefore dropped and the impugned order upholding that decision was affirmed. Case-Laws Service Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785819