https://www.taxtmi.com/caselaws?id=796648 Showroom fit-out contracts converting bare newly constructed commercial shells into functional showrooms through flooring, ceilings, partitions, HVAC, fire-suppression and plumbing systems qualify as original works under the works-contract valuation rules. Service tax was therefore correctly discharged on the prescribed portion of the works-contract value, and the related demand was unsustainable. Customer advances forfeited after abandonment of goods purchases did not arise from any service and were not taxable consideration. Reimbursement for goods lost in a showroom fire compensated loss rather than any service rendered and was likewise not taxable. With no taxable basis for any component, the associated penalties could not survive. en-us Thu, 06 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796648 Showroom fit-out contracts converting bare newly constructed commercial shells into functional showrooms through flooring, ceilings, partitions, HVAC, fire-suppression and plumbing systems qualify as original works under the works-contract valuation rules. Service tax was therefore correctly discharged on the prescribed portion of the works-contract value, and the related demand was unsustainable. Customer advances forfeited after abandonment of goods purchases did not arise from any service and were not taxable consideration. Reimbursement for goods lost in a showroom fire compensated loss rather than any service rendered and was likewise not taxable. With no taxable basis for any component, the associated penalties could not survive. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796648