https://www.taxtmi.com/caselaws?id=468863 A construction agreement priced on a per sq. ft. basis was treated as a composite contract because the terms referred to material quality and the record showed purchase and use of steel, cement and other materials in execution of the work. VAT returns, invoices and certificates from professionals linked those supplies to the contracted construction, so the service tax abatement was available. The claim for 67% abatement was therefore upheld and denial of the benefit was unsustainable. en-us Wed, 03 May 2023 00:00:00 +0530 Sat, 23 May 2026 13:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468863 A construction agreement priced on a per sq. ft. basis was treated as a composite contract because the terms referred to material quality and the record showed purchase and use of steel, cement and other materials in execution of the work. VAT returns, invoices and certificates from professionals linked those supplies to the contracted construction, so the service tax abatement was available. The claim for 67% abatement was therefore upheld and denial of the benefit was unsustainable. Case-Laws Service Tax Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468863