https://www.taxtmi.com/caselaws?id=801834 Composite maintenance-and-repair contracts involving both services and materials constitute works contracts and were not chargeable under pre-existing taxable-service categories before 1 June 2007. For the later period, where no composition-scheme option was established and the value of transferred goods was indeterminable, maintenance and repair work is valued at 70% of the gross amount charged under the prescribed valuation method. Free supplies from the service recipient are excluded, but subcontractor payments cannot reduce taxable value. Cum-tax treatment and adjustment of tax already paid apply. Non-disclosure of full gross receipts may constitute suppression, supporting extended limitation and penalties, while an unrebutted verification report does not by itself breach natural justice. en-us Fri, 23 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801834 Composite maintenance-and-repair contracts involving both services and materials constitute works contracts and were not chargeable under pre-existing taxable-service categories before 1 June 2007. For the later period, where no composition-scheme option was established and the value of transferred goods was indeterminable, maintenance and repair work is valued at 70% of the gross amount charged under the prescribed valuation method. Free supplies from the service recipient are excluded, but subcontractor payments cannot reduce taxable value. Cum-tax treatment and adjustment of tax already paid apply. Non-disclosure of full gross receipts may constitute suppression, supporting extended limitation and penalties, while an unrebutted verification report does not by itself breach natural justice. Case-Laws Service Tax Fri, 23 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801834