https://www.taxtmi.com/caselaws?id=240328 The Tribunal granted a total waiver of predeposit of Service Tax and penalty under Sections 77 and 78 of the Finance Act, 1994, during the pendency of the appeal. The Tribunal found that the Applicant correctly paid service tax on the civil works portion of the project and that the turn-key project could be vivisected, separating the service portion from the pure supply portion of materials/equipments. This decision was based on the interpretation of legal provisions and the Tribunal's previous ruling on vivisection of composite contracts. en-us Thu, 19 Sep 2013 00:00:00 +0530 Sat, 30 Nov 2013 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240328 The Tribunal granted a total waiver of predeposit of Service Tax and penalty under Sections 77 and 78 of the Finance Act, 1994, during the pendency of the appeal. The Tribunal found that the Applicant correctly paid service tax on the civil works portion of the project and that the turn-key project could be vivisected, separating the service portion from the pure supply portion of materials/equipments. This decision was based on the interpretation of legal provisions and the Tribunal's previous ruling on vivisection of composite contracts. Case-Laws Service Tax Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240328