https://www.taxtmi.com/caselaws?id=466634 Whether the value of goods supplied under a separate supply contract is includible in the gross value of a distinct works/service contract was decided by applying the prospective amendment to the Works Contract Composition Scheme and the departmental clarification: the explanation making free supplies includible operates only from the amendment's effective date and does not apply where execution commenced or payment was made on or before that date. Consequently the separate supply value was excluded from the works contract gross value and the revenue appeal was dismissed with the demand set aside. en-us Mon, 24 Feb 2025 00:00:00 +0530 Sat, 14 Feb 2026 20:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466634 Whether the value of goods supplied under a separate supply contract is includible in the gross value of a distinct works/service contract was decided by applying the prospective amendment to the Works Contract Composition Scheme and the departmental clarification: the explanation making free supplies includible operates only from the amendment's effective date and does not apply where execution commenced or payment was made on or before that date. Consequently the separate supply value was excluded from the works contract gross value and the revenue appeal was dismissed with the demand set aside. Case-Laws Service Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466634