https://www.taxtmi.com/caselaws?id=796227 Composite subcontracts involving machinery, labour, fuel, lubricants, spares and other materials may constitute works contract services where property in goods passes in any form by accretion and is leviable as a deemed sale. Separate supply or billing of goods, actual VAT payment, or VAT exemption does not negate that character. Such subcontract services supplied for exempt Government dam and canal works fall within the exemption for sub-contracted works contracts. The extended limitation period cannot apply to a bona fide interpretative dispute without positive evidence of deliberate suppression or intent to evade tax; consequential penalties cannot survive. en-us Fri, 31 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796227 Composite subcontracts involving machinery, labour, fuel, lubricants, spares and other materials may constitute works contract services where property in goods passes in any form by accretion and is leviable as a deemed sale. Separate supply or billing of goods, actual VAT payment, or VAT exemption does not negate that character. Such subcontract services supplied for exempt Government dam and canal works fall within the exemption for sub-contracted works contracts. The extended limitation period cannot apply to a bona fide interpretative dispute without positive evidence of deliberate suppression or intent to evade tax; consequential penalties cannot survive. Case-Laws Service Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796227