https://www.taxtmi.com/caselaws?id=76398 The Tribunal held that an indivisible works contract cannot be vivisected for service tax purposes. The decision in Daelim Industrial Co. Ltd.'s case, affirmed by the Apex Court, established that a lump sum works contract on a turnkey basis cannot be split for service tax. The Tribunal's consistent stance was upheld in subsequent cases, leading to the conclusion that service tax cannot be levied on an indivisible works contract before 1-6-2007. The majority order rejected the revenue's appeal and upheld the refund of service tax paid by the respondents, aligning with prior decisions. en-us Wed, 14 Jan 2009 00:00:00 +0530 Thu, 20 Aug 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76398 The Tribunal held that an indivisible works contract cannot be vivisected for service tax purposes. The decision in Daelim Industrial Co. Ltd.'s case, affirmed by the Apex Court, established that a lump sum works contract on a turnkey basis cannot be split for service tax. The Tribunal's consistent stance was upheld in subsequent cases, leading to the conclusion that service tax cannot be levied on an indivisible works contract before 1-6-2007. The majority order rejected the revenue's appeal and upheld the refund of service tax paid by the respondents, aligning with prior decisions. Case-Laws Service Tax Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76398