https://www.taxtmi.com/caselaws?id=790288 Composite contracts involving supply of materials, labour and integrated construction work were treated as works contracts and not taxed by vivisecting them into commercial or industrial construction service or erection, commissioning or installation service. For Rajendra Agricultural University, the taxable base was held to require re-quantification and to be confined to the separately agreed 8.5% agency charge, not the entire project cost. Extended limitation was not invocable absent wilful suppression or intent to evade, particularly where the assessee was a public sector undertaking and the dispute was largely classificatory or quantificatory. The CENVAT credit dispute was remanded for verification of invoices and supporting records within the normal period. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790288 Composite contracts involving supply of materials, labour and integrated construction work were treated as works contracts and not taxed by vivisecting them into commercial or industrial construction service or erection, commissioning or installation service. For Rajendra Agricultural University, the taxable base was held to require re-quantification and to be confined to the separately agreed 8.5% agency charge, not the entire project cost. Extended limitation was not invocable absent wilful suppression or intent to evade, particularly where the assessee was a public sector undertaking and the dispute was largely classificatory or quantificatory. The CENVAT credit dispute was remanded for verification of invoices and supporting records within the normal period. Case-Laws Service Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790288