https://www.taxtmi.com/caselaws?id=795243 Composite layout-development contracts involving transfer of property in goods and infrastructure works are described as falling within the works-contract regime where VAT is discharged on the goods component. The notes state that such composite arrangements should not be artificially classified as site-formation services. They further state that extended limitation requires evidence of deliberate misstatement or suppression with intent to evade tax, rather than mere non-disclosure or non-payment. Documentary evidence, including Chartered Accountant certification and VAT records, is identified as supporting exclusion of sold goods and materials from taxable value, leaving only the service component chargeable. A dissenting view treated the activity as site-formation service. 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 and infrastructure works are described as falling within the works-contract regime where VAT is discharged on the goods component. The notes state that such composite arrangements should not be artificially classified as site-formation services. They further state that extended limitation requires evidence of deliberate misstatement or suppression with intent to evade tax, rather than mere non-disclosure or non-payment. Documentary evidence, including Chartered Accountant certification and VAT records, is identified as supporting exclusion of sold goods and materials from taxable value, leaving only the service component chargeable. A dissenting view treated the activity as site-formation service. Case-Laws Service Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795243