https://www.taxtmi.com/caselaws?id=470207 Conceptualising, designing and installing exhibition stalls under customer work orders was treated as works contract service where the customer supplied or approved stall layouts and the provider gave no independent advice, consultancy or beautification services. Installation using purchased materials, transfer of property in those goods to customers, and VAT payment on the goods component established a composite contract comprising goods and service elements. The Works Contract Composition Scheme was therefore applicable, permitting service tax at concessional composition rates and rendering the disputed demand unsustainable. en-us Mon, 10 Apr 2023 00:00:00 +0530 Mon, 20 Jul 2026 18:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470207 Conceptualising, designing and installing exhibition stalls under customer work orders was treated as works contract service where the customer supplied or approved stall layouts and the provider gave no independent advice, consultancy or beautification services. Installation using purchased materials, transfer of property in those goods to customers, and VAT payment on the goods component established a composite contract comprising goods and service elements. The Works Contract Composition Scheme was therefore applicable, permitting service tax at concessional composition rates and rendering the disputed demand unsustainable. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470207