https://www.taxtmi.com/caselaws?id=790361 In works contract service, taxable value must be recomputed under Rule 2A(i) by excluding the value of goods and VAT/WCT from the gross amount charged; the matter was remanded for verification of records and fresh quantification. The decision also states that the extended period of limitation could not be invoked where the assessee was registered, filed ST-3 returns regularly, and there was no allegation or finding of suppression, fraud, or wilful misstatement. On that basis, the demand beyond the normal limitation period was set aside and penalty was negated on the surviving demand, if any. en-us Thu, 11 Dec 2025 00:00:00 +0530 Thu, 23 Apr 2026 17:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790361 In works contract service, taxable value must be recomputed under Rule 2A(i) by excluding the value of goods and VAT/WCT from the gross amount charged; the matter was remanded for verification of records and fresh quantification. The decision also states that the extended period of limitation could not be invoked where the assessee was registered, filed ST-3 returns regularly, and there was no allegation or finding of suppression, fraud, or wilful misstatement. On that basis, the demand beyond the normal limitation period was set aside and penalty was negated on the surviving demand, if any. Case-Laws Service Tax Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790361