https://www.taxtmi.com/caselaws?id=801228 Service tax on a works contract applies only to the service component. The value of goods transferred or used in executing the contract must be excluded from taxable value, determined on either an actual or presumptive basis. VAT liability and any non-payment on the goods component fall within State tax administration and do not permit service tax to be imposed on that component. Valuation that includes the goods value solely because VAT was unpaid is unsustainable. en-us Wed, 14 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801228 Service tax on a works contract applies only to the service component. The value of goods transferred or used in executing the contract must be excluded from taxable value, determined on either an actual or presumptive basis. VAT liability and any non-payment on the goods component fall within State tax administration and do not permit service tax to be imposed on that component. Valuation that includes the goods value solely because VAT was unpaid is unsustainable. Case-Laws Service Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801228