https://www.taxtmi.com/caselaws?id=793518 A composite EPC/turnkey construction contract cannot be vivisected to tax a notional consultancy component as Consulting Engineer's Service when the contractor undertakes the project end-to-end with materials, labour, subcontracting, quality control and completion. Where the fee is only the profit margin embedded in a works contract, the dominant nature of the transaction remains construction, not consultancy. On limitation, the extended period is unavailable without positive evidence of wilful suppression, fraud or intent to evade; mere non-registration or non-payment is insufficient when the relevant records are available in the books and financial statements. en-us Tue, 16 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793518 A composite EPC/turnkey construction contract cannot be vivisected to tax a notional consultancy component as Consulting Engineer's Service when the contractor undertakes the project end-to-end with materials, labour, subcontracting, quality control and completion. Where the fee is only the profit margin embedded in a works contract, the dominant nature of the transaction remains construction, not consultancy. On limitation, the extended period is unavailable without positive evidence of wilful suppression, fraud or intent to evade; mere non-registration or non-payment is insufficient when the relevant records are available in the books and financial statements. Case-Laws Service Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793518