https://www.taxtmi.com/caselaws?id=572 Composite contracts for design, development, supply and installation-related activities were treated as an indivisible works arrangement, not separate taxable contracts for each component. Because the billing pattern did not create distinct service contracts and the goods element had already suffered excise duty, the contract could not be vivisected to levy Service Tax on isolated activities as Consulting Engineer services for the relevant period. The demand, interest and penalties were therefore not sustainable. en-us Thu, 15 Jun 2006 00:00:00 +0530 Tue, 01 Jul 2008 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=572 Composite contracts for design, development, supply and installation-related activities were treated as an indivisible works arrangement, not separate taxable contracts for each component. Because the billing pattern did not create distinct service contracts and the goods element had already suffered excise duty, the contract could not be vivisected to levy Service Tax on isolated activities as Consulting Engineer services for the relevant period. The demand, interest and penalties were therefore not sustainable. Case-Laws Service Tax Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=572