https://www.taxtmi.com/caselaws?id=796142 Developmental and composite works, including horticulture, landscaping, beautification, road laying and paving, are distinguished from maintenance or repair because they create or improve assets rather than preserve existing assets. Composite material-and-labour contracts cannot be artificially split for taxation under Maintenance or Repair Service without segregating taxable and non-taxable elements. Material values may be excluded subject to documentary verification, while qualifying road-related services receive the stated exemption and retrospective relief. Extended limitation and related penalties require fraud, collusion, wilful suppression or intent to evade tax; classification, valuation or exemption disputes alone do not establish those conditions. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796142 Developmental and composite works, including horticulture, landscaping, beautification, road laying and paving, are distinguished from maintenance or repair because they create or improve assets rather than preserve existing assets. Composite material-and-labour contracts cannot be artificially split for taxation under Maintenance or Repair Service without segregating taxable and non-taxable elements. Material values may be excluded subject to documentary verification, while qualifying road-related services receive the stated exemption and retrospective relief. Extended limitation and related penalties require fraud, collusion, wilful suppression or intent to evade tax; classification, valuation or exemption disputes alone do not establish those conditions. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796142