https://www.taxtmi.com/caselaws?id=800531 Measured-work civil contracts performed through a contractor's own workers, with payment tied to quantities completed rather than workers or man-days, constitute works execution rather than Manpower Supply Service for reverse-charge service-tax purposes. Service-tax liability on that classification is therefore unsustainable. Where transactions are recorded in the taxpayer's books and reverse-charge tax would be creditable as CENVAT credit for dutiable manufacturing, revenue neutrality and disclosed records do not support suppression of facts. The extended limitation period is consequently unavailable, rendering a demand raised solely through that period time-barred. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800531 Measured-work civil contracts performed through a contractor's own workers, with payment tied to quantities completed rather than workers or man-days, constitute works execution rather than Manpower Supply Service for reverse-charge service-tax purposes. Service-tax liability on that classification is therefore unsustainable. Where transactions are recorded in the taxpayer's books and reverse-charge tax would be creditable as CENVAT credit for dutiable manufacturing, revenue neutrality and disclosed records do not support suppression of facts. The extended limitation period is consequently unavailable, rendering a demand raised solely through that period time-barred. Case-Laws Service Tax Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800531