https://www.taxtmi.com/caselaws?id=795243 Composite layout-development contracts involving transfer of property in goods, VAT payment and execution of roads, drains, sewerage, water facilities and related infrastructure fall within Works Contract Service rather than Site Formation Service. Such contracts cannot be artificially split for classification where their essential character is integrated infrastructure development. The extended limitation period requires deliberate misstatement or suppression with intent to evade tax; mere non-disclosure or non-payment is insufficient. Documentary proof, including Chartered Accountant certification and VAT discharge, supports exclusion of goods and material costs, leaving only the service component taxable. A dissenting view treated the activity as Site Formation Service, but the stated conclusion favours works-contract classification. en-us Tue, 02 Jun 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795243 Composite layout-development contracts involving transfer of property in goods, VAT payment and execution of roads, drains, sewerage, water facilities and related infrastructure fall within Works Contract Service rather than Site Formation Service. Such contracts cannot be artificially split for classification where their essential character is integrated infrastructure development. The extended limitation period requires deliberate misstatement or suppression with intent to evade tax; mere non-disclosure or non-payment is insufficient. Documentary proof, including Chartered Accountant certification and VAT discharge, supports exclusion of goods and material costs, leaving only the service component taxable. A dissenting view treated the activity as Site Formation Service, but the stated conclusion favours works-contract classification. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795243