https://www.taxtmi.com/caselaws?id=796462 Service-tax adjudication of composite works contracts requires determination of the taxable service component under Rule 2A, excluding the value of property transferred in goods or applying prescribed valuation percentages where applicable. The assessment must also determine the assessee's status where reverse-charge liability depends on whether it is a partnership firm or company, and decide notification eligibility through reasoned findings. Availability of a statutory appeal does not bar writ jurisdiction where the challenge concerns the foundational validity of assessment, including valuation provisions, notification-based liability and constitutional limits on taxing goods transfers. The adjudication requires fresh, reasoned determination after hearing the assessee. en-us Wed, 29 Jul 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796462 Service-tax adjudication of composite works contracts requires determination of the taxable service component under Rule 2A, excluding the value of property transferred in goods or applying prescribed valuation percentages where applicable. The assessment must also determine the assessee's status where reverse-charge liability depends on whether it is a partnership firm or company, and decide notification eligibility through reasoned findings. Availability of a statutory appeal does not bar writ jurisdiction where the challenge concerns the foundational validity of assessment, including valuation provisions, notification-based liability and constitutional limits on taxing goods transfers. The adjudication requires fresh, reasoned determination after hearing the assessee. Case-Laws Service Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796462