https://www.taxtmi.com/caselaws?id=470251 Works-contract service tax valuation must exclude the value of goods transferred in execution where that value is identified in agreements and quotations and subjected to VAT or sales tax; applying prescribed percentage valuation without evidence that the declared goods value is incorrect would overlap the goods component. Aviation services used for official travel, supported by service-tax payment evidence and no proof of non-business use, qualify for CENVAT credit. Road cleaning and gardening services qualify where they promote the brand and their cost forms part of flat costing. Interior decoration undertaken simultaneously with construction is not completion and finishing service without evidence of separate post-construction activity. en-us Thu, 03 Oct 2024 00:00:00 +0530 Tue, 21 Jul 2026 19:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470251 Works-contract service tax valuation must exclude the value of goods transferred in execution where that value is identified in agreements and quotations and subjected to VAT or sales tax; applying prescribed percentage valuation without evidence that the declared goods value is incorrect would overlap the goods component. Aviation services used for official travel, supported by service-tax payment evidence and no proof of non-business use, qualify for CENVAT credit. Road cleaning and gardening services qualify where they promote the brand and their cost forms part of flat costing. Interior decoration undertaken simultaneously with construction is not completion and finishing service without evidence of separate post-construction activity. Case-Laws Service Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470251