https://www.taxtmi.com/caselaws?id=468376 Painting and re-painting activities under the agreement were treated as works contract or completion and finishing services because the work involved both material and labour, the invoices and VAT records reflected painting charges, and the statutory definition expressly covered painting as a finishing activity. The record also showed disclosure in ST-3 returns and payment of tax on the relevant component, so there was no basis for alleging concealment or suppression. As a result, classification under management, maintenance or repair services was not supported, and the extended period of limitation could not be invoked. en-us Tue, 13 Jan 2026 00:00:00 +0530 Sat, 02 May 2026 19:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468376 Painting and re-painting activities under the agreement were treated as works contract or completion and finishing services because the work involved both material and labour, the invoices and VAT records reflected painting charges, and the statutory definition expressly covered painting as a finishing activity. The record also showed disclosure in ST-3 returns and payment of tax on the relevant component, so there was no basis for alleging concealment or suppression. As a result, classification under management, maintenance or repair services was not supported, and the extended period of limitation could not be invoked. Case-Laws Service Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468376