https://www.taxtmi.com/caselaws?id=171 A composite turnkey works contract cannot be artificially split to levy service tax on an alleged consulting engineer element when the contract is executed as an integrated whole. The Tribunal followed its earlier view that such contracts cannot be vivisected for tax purposes, and the Board circular cited by the Revenue did not justify a different conclusion. The design component was therefore not separately taxable as consulting engineer service, and the assessee succeeded with consequential relief. en-us Thu, 20 Nov 2003 00:00:00 +0530 Fri, 26 Jun 2020 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171 A composite turnkey works contract cannot be artificially split to levy service tax on an alleged consulting engineer element when the contract is executed as an integrated whole. The Tribunal followed its earlier view that such contracts cannot be vivisected for tax purposes, and the Board circular cited by the Revenue did not justify a different conclusion. The design component was therefore not separately taxable as consulting engineer service, and the assessee succeeded with consequential relief. Case-Laws Service Tax Thu, 20 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171