https://www.taxtmi.com/caselaws?id=266027 The Tribunal held that the service tax liability on a lump-sum turnkey project contract for setting up a Nitric Acid plant could not be imposed before 1/06/2007. It determined the contract as a works contract, not divisible, emphasizing that service tax on works contracts applies post-1/06/2007. Referring to the Supreme Court judgment, the Tribunal highlighted the need to separate goods and services in works contracts. Consequently, the Tribunal set aside the lower authorities' decision, allowing the appeals and disposing of the Revenue's cross objection. en-us Wed, 02 Sep 2015 00:00:00 +0530 Wed, 13 Jan 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266027 The Tribunal held that the service tax liability on a lump-sum turnkey project contract for setting up a Nitric Acid plant could not be imposed before 1/06/2007. It determined the contract as a works contract, not divisible, emphasizing that service tax on works contracts applies post-1/06/2007. Referring to the Supreme Court judgment, the Tribunal highlighted the need to separate goods and services in works contracts. Consequently, the Tribunal set aside the lower authorities' decision, allowing the appeals and disposing of the Revenue's cross objection. Case-Laws Service Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266027