https://www.taxtmi.com/caselaws?id=798386 Composite irrigation-canal contracts involving labour and transfer of property in goods, with VAT paid on the goods component, fall outside Management, Maintenance or Repair Service, which applies to service contracts simpliciter. The resulting service-tax demand is unsustainable. Extended limitation requires deliberate suppression or intent to evade tax; payment of VAT and the absence of such intent do not support its invocation. A one-time manpower supply activity may be taxable in nature, but no demand survives where its taxable value, after excluding exempt values, remains below the applicable threshold exemption. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798386 Composite irrigation-canal contracts involving labour and transfer of property in goods, with VAT paid on the goods component, fall outside Management, Maintenance or Repair Service, which applies to service contracts simpliciter. The resulting service-tax demand is unsustainable. Extended limitation requires deliberate suppression or intent to evade tax; payment of VAT and the absence of such intent do not support its invocation. A one-time manpower supply activity may be taxable in nature, but no demand survives where its taxable value, after excluding exempt values, remains below the applicable threshold exemption. Case-Laws Service Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798386