https://www.taxtmi.com/caselaws?id=831 A divisible turn-key contract with separately identified design and engineering charges could be taxed on the segregated consulting engineer service portion, because the contract and invoices clearly quantified that taxable element apart from supplies and execution work. The presence of non-taxable obligations in the same transaction did not make the entire contract indivisible where the taxable service was separately identifiable and enforceable in part. On that basis, the design and engineering component was held exigible to service tax and the demand was restored. en-us Wed, 27 Sep 2006 00:00:00 +0530 Wed, 19 Mar 2014 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=831 A divisible turn-key contract with separately identified design and engineering charges could be taxed on the segregated consulting engineer service portion, because the contract and invoices clearly quantified that taxable element apart from supplies and execution work. The presence of non-taxable obligations in the same transaction did not make the entire contract indivisible where the taxable service was separately identifiable and enforceable in part. On that basis, the design and engineering component was held exigible to service tax and the demand was restored. Case-Laws Service Tax Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=831