https://www.taxtmi.com/caselaws?id=240545 Material supplied under a separate contract for erection, commissioning and installation service could not be included in the taxable value where the supply and service contracts were distinct and VAT or sales tax had been paid on the material. Shifting of overhead cables and wires for road widening was held outside the scope of erection, commissioning and installation service on the basis of the applicable Board circular. Construction of railway line and railway siding was treated as excluded from construction service because the relevant entry specifically excluded railways. Sinking of shafts undertaken before mining service became taxable was not liable at the interim stage. On all issues, the assessee established a strong prima facie case, and pre-deposit was waived with recovery stayed pending appeal. en-us Mon, 02 Sep 2013 00:00:00 +0530 Tue, 21 Feb 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240545 Material supplied under a separate contract for erection, commissioning and installation service could not be included in the taxable value where the supply and service contracts were distinct and VAT or sales tax had been paid on the material. Shifting of overhead cables and wires for road widening was held outside the scope of erection, commissioning and installation service on the basis of the applicable Board circular. Construction of railway line and railway siding was treated as excluded from construction service because the relevant entry specifically excluded railways. Sinking of shafts undertaken before mining service became taxable was not liable at the interim stage. On all issues, the assessee established a strong prima facie case, and pre-deposit was waived with recovery stayed pending appeal. Case-Laws Service Tax Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240545