https://www.taxtmi.com/caselaws?id=76005 CESTAT, New Delhi held that turnkey contracts can be vivisected: goods and discernible service elements (e.g., advice, consultancy, technical assistance) may be segregated, classified and valued for levy of service tax under the Finance Act, 1994. The 46th Constitutional amendment and Article 366(29-A)(b) permit severance beyond mere sales-tax purposes, and leviability of service tax depends on the facts, nature and classification of each service element; taxable service elements within turnkey contracts attract service tax. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 18 Nov 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76005 CESTAT, New Delhi held that turnkey contracts can be vivisected: goods and discernible service elements (e.g., advice, consultancy, technical assistance) may be segregated, classified and valued for levy of service tax under the Finance Act, 1994. The 46th Constitutional amendment and Article 366(29-A)(b) permit severance beyond mere sales-tax purposes, and leviability of service tax depends on the facts, nature and classification of each service element; taxable service elements within turnkey contracts attract service tax. Case-Laws Service Tax Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76005