https://www.taxtmi.com/caselaws?id=641 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that contracts for construction services could not be vivisected to separately tax the service portion. It affirmed that the contracts were primarily for construction on a turnkey basis, with services being integral to the main contract. The decision relied on precedent regarding the inability to separate service tax from work contracts and clarified that the 46th Amendment did not impact the interpretation of service tax laws in this scenario. en-us Tue, 21 Mar 2006 00:00:00 +0530 Fri, 21 Mar 2014 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=641 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that contracts for construction services could not be vivisected to separately tax the service portion. It affirmed that the contracts were primarily for construction on a turnkey basis, with services being integral to the main contract. The decision relied on precedent regarding the inability to separate service tax from work contracts and clarified that the 46th Amendment did not impact the interpretation of service tax laws in this scenario. Case-Laws Service Tax Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=641