https://www.taxtmi.com/caselaws?id=798446 Service tax on works contracts applies only to the service component; the value of goods transferred, including goods on which VAT or sales tax has been paid, must be excluded under Rule 2A, as transfers of title and deemed sales are outside the definition of service. Specified construction and lift-irrigation works provided to a governmental authority may qualify for exemption where they advance municipal functions under Article 243W and the Twelfth Schedule. Extended limitation under Section 73 requires wilful fraud, collusion, misstatement or suppression intended to evade tax, and cannot rest on disclosed records or bona fide exemption claims. en-us Tue, 21 Jul 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798446 Service tax on works contracts applies only to the service component; the value of goods transferred, including goods on which VAT or sales tax has been paid, must be excluded under Rule 2A, as transfers of title and deemed sales are outside the definition of service. Specified construction and lift-irrigation works provided to a governmental authority may qualify for exemption where they advance municipal functions under Article 243W and the Twelfth Schedule. Extended limitation under Section 73 requires wilful fraud, collusion, misstatement or suppression intended to evade tax, and cannot rest on disclosed records or bona fide exemption claims. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798446