https://www.taxtmi.com/caselaws?id=799257 Works contracts involving execution of original works are valued at 40% of the gross amount under Rule 2A(ii)(A), rather than the 70% measure applicable to other works contracts. Recorded service-tax payments, including the provider's reverse-charge share, may satisfy the resulting liability. A service-tax demand cannot rest solely on a mismatch between income-tax and ST-3 returns where timing differences arise from accrual accounting and subsequent TDS reporting; books of account and admissible evidence of consideration must be examined. Extended limitation requires evidence of suppression or another statutory ground, and is unavailable where relevant payments and information were disclosed. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799257 Works contracts involving execution of original works are valued at 40% of the gross amount under Rule 2A(ii)(A), rather than the 70% measure applicable to other works contracts. Recorded service-tax payments, including the provider's reverse-charge share, may satisfy the resulting liability. A service-tax demand cannot rest solely on a mismatch between income-tax and ST-3 returns where timing differences arise from accrual accounting and subsequent TDS reporting; books of account and admissible evidence of consideration must be examined. Extended limitation requires evidence of suppression or another statutory ground, and is unavailable where relevant payments and information were disclosed. Case-Laws Service Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799257