https://www.taxtmi.com/caselaws?id=797051 Works-contract classification under the Finance Act, 1994 requires proof that the service provider transferred property in goods while executing the relevant contract. A separately executed erection, commissioning and installation contract remained a service-only contract because no such transfer was established; materials were supplied free by the recipient, and VAT paid under a separate supply contract did not prove transfer under the service contract. Composition-scheme abatement was therefore unavailable on the service-contract consideration. Materials supplied free of cost by the recipient were not transferred by the service provider and were excluded from taxable value. en-us Wed, 12 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797051 Works-contract classification under the Finance Act, 1994 requires proof that the service provider transferred property in goods while executing the relevant contract. A separately executed erection, commissioning and installation contract remained a service-only contract because no such transfer was established; materials were supplied free by the recipient, and VAT paid under a separate supply contract did not prove transfer under the service contract. Composition-scheme abatement was therefore unavailable on the service-contract consideration. Materials supplied free of cost by the recipient were not transferred by the service provider and were excluded from taxable value. Case-Laws Service Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797051