https://www.taxtmi.com/caselaws?id=788995 Composite construction contracts involving both supply of goods and execution of construction work are to be classified as works contract service under the specific statutory entry, and not under the general heads of commercial or industrial construction service or construction of complex service. For such composite contracts, the specific classification prevails over the general description. Free supplies of cement and steel provided by customers do not constitute consideration and are excluded from the taxable value; likewise, valuation cannot include goods on which VAT has already been paid. Abatement under Notification No. 01/2006-ST was available, and the valuation adopted by the department was unsustainable. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788995 Composite construction contracts involving both supply of goods and execution of construction work are to be classified as works contract service under the specific statutory entry, and not under the general heads of commercial or industrial construction service or construction of complex service. For such composite contracts, the specific classification prevails over the general description. Free supplies of cement and steel provided by customers do not constitute consideration and are excluded from the taxable value; likewise, valuation cannot include goods on which VAT has already been paid. Abatement under Notification No. 01/2006-ST was available, and the valuation adopted by the department was unsustainable. Case-Laws Service Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788995