https://www.taxtmi.com/caselaws?id=235723 The Tribunal held that a lump sum turnkey works contract can be vivisected into supply of goods and supply of services for service tax levy. Service tax was deemed applicable on erection, commissioning, and installation services even before 01.06.2007. The extended limitation period was upheld, except for a specific contract. Valuation for service tax liability should exclude goods value, with potential exemptions. Penalties were not definitively addressed, with a dissenting opinion against imposition. The matter was referred to resolve differing views on vivisection and limitation period applicability. en-us Tue, 02 Jul 2013 00:00:00 +0530 Fri, 17 Jul 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235723 The Tribunal held that a lump sum turnkey works contract can be vivisected into supply of goods and supply of services for service tax levy. Service tax was deemed applicable on erection, commissioning, and installation services even before 01.06.2007. The extended limitation period was upheld, except for a specific contract. Valuation for service tax liability should exclude goods value, with potential exemptions. Penalties were not definitively addressed, with a dissenting opinion against imposition. The matter was referred to resolve differing views on vivisection and limitation period applicability. Case-Laws Service Tax Tue, 02 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235723