https://www.taxtmi.com/caselaws?id=206129 The Tribunal concluded that the contract was divisible into components of sale and service, rejecting the appellant's claim of it being an indivisible lump sum turnkey contract. The services provided were found to be taxable under "Consulting Engineer's Service" and "Erection, Installation or Commissioning Service." The Tribunal held that taxability existed even before 1-6-2007 and upheld the extended limitation period under section 73(1) of the Finance Act, 1994. Penalties under sections 76 and 78 of the Finance Act, 1994 were justified due to the appellant's failure to pay service tax and provide necessary information. The appeal was dismissed, confirming the tax demands, interest, and penalties. en-us Mon, 14 Mar 2011 00:00:00 +0530 Wed, 28 Dec 2011 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206129 The Tribunal concluded that the contract was divisible into components of sale and service, rejecting the appellant's claim of it being an indivisible lump sum turnkey contract. The services provided were found to be taxable under "Consulting Engineer's Service" and "Erection, Installation or Commissioning Service." The Tribunal held that taxability existed even before 1-6-2007 and upheld the extended limitation period under section 73(1) of the Finance Act, 1994. Penalties under sections 76 and 78 of the Finance Act, 1994 were justified due to the appellant's failure to pay service tax and provide necessary information. The appeal was dismissed, confirming the tax demands, interest, and penalties. Case-Laws Service Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206129