https://www.taxtmi.com/caselaws?id=259297 A composite works contract for design, construction, supply, erection, testing, commissioning, and five years' operation and maintenance of a sewage treatment plant was classified under item/category 3 of Notification No.12(63)FD/Tax/2005-80 for levy of exemption fee. The classification turned on the dominant components of the contract, including installation of plant and machinery, sewage treatment work, and laying of pipelines with material. Concurrent factual findings by the assessing authority, appellate authority, and Tax Board were upheld because no segregation of activities or separate value allocation was shown, and no perversity, illegality, or impropriety was established. Exemption fee was therefore chargeable at 2.25%. en-us Fri, 24 Apr 2015 00:00:00 +0530 Mon, 07 Mar 2016 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259297 A composite works contract for design, construction, supply, erection, testing, commissioning, and five years' operation and maintenance of a sewage treatment plant was classified under item/category 3 of Notification No.12(63)FD/Tax/2005-80 for levy of exemption fee. The classification turned on the dominant components of the contract, including installation of plant and machinery, sewage treatment work, and laying of pipelines with material. Concurrent factual findings by the assessing authority, appellate authority, and Tax Board were upheld because no segregation of activities or separate value allocation was shown, and no perversity, illegality, or impropriety was established. Exemption fee was therefore chargeable at 2.25%. Case-Laws VAT and Sales Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259297