https://www.taxtmi.com/caselaws?id=288 The SC held the transactions were pure service contracts with no element of sale of goods, applying existing precedent as binding; accordingly, the tax authority cannot be directed to bifurcate gross receipts into goods and service components. The challenge alleging violations of Articles 14 and 19(1)(g) failed insofar as the receipts arise solely from services. en-us Thu, 27 Oct 2005 00:00:00 +0530 Fri, 19 Sep 2025 22:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288 The SC held the transactions were pure service contracts with no element of sale of goods, applying existing precedent as binding; accordingly, the tax authority cannot be directed to bifurcate gross receipts into goods and service components. The challenge alleging violations of Articles 14 and 19(1)(g) failed insofar as the receipts arise solely from services. Case-Laws Service Tax Thu, 27 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288