2025-VIL-298-BOM
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VAT High Court Cases

Maharashtra VAT Act, 2002 - Construction Contract, Composition scheme for Works Contract – Respondent-assessee entered into a contract for supply, installation, testing and commissioning of HVAC and electrical works during the construction of a hotel project - Respondent filed tax returns and paid taxes under the Composition Scheme for Works Contract at 5% rate - The assessing authority determined the tax liability at 8% - Whether the works contract executed by the respondent for supply, installation, testing and commissioning of HVAC and electrical works was ancillary to the building contract and therefore covered by the Notification dated 30th November 2006 – HELD - The MSTT, after analyzing the facts, concluded that the works contract executed by the respondent was going hand in hand with the civil work of the hotel construction and the completion of the civil work was dependent on the completion of the air conditioning work. Therefore, the MSTT held that the works contract entered into by the respondent was squarely covered by the Notification dated 30th November 2006, which treats any works contract incidental or ancillary to the construction of a building as a "Construction Contract" - if the facts as narrated by the Tribunal are accepted, then the respondent's contract would fall under the Notification, and the order of the MSTT in this regard does not give rise to any substantial question of law - the MSTT order is upheld and Revenue appeal is dismissed
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