THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO TREVC No.7 OF 2025 JUDGMENT : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.A.V.A.Siva Kartikeya, learned counsel representing Mr.J.V.Rao, learned counsel for the petitioner and Mr.Swaroop Oorilla, learned Special Government Pleader for the State Tax for the respondent. Perused the record.

2. The instant tax revision case has been preferred by the assessee assailing the order dated 10.06.2025 passed in T.A.No.197 of 2017 by the learned Telangana Value Added Tax Appellate Tribunal, Hyderabad (for short ‘the Tribunal’).

3. The petitioner is engaged in the business of executing works contracts. It is a registered dealer under the provisions of the Telangana Value Added Tax Act, 2005 and is also on the rolls of the Commercial Tax Officer under the service tax registration. The relevant period in the instant case is 2009-2010, during which the petitioner is said to have entered into a contract with Hindustan Petroleum Corporation Limited (HPCL) for execution of purely service labour works relating to installation, testing, pre-commissioning and laying of offshore pipeline from Single Point Moorin