https://www.taxtmi.com/caselaws?id=266821 The tribunal set aside the lower authority's decision to classify services related to a turnkey project as Consulting Engineers Services for service tax purposes. Citing the judgment in the case of Larsen and Toubro, the tribunal emphasized the distinction between service contracts and composite works contracts under Section 65(105) of the Finance Act, 1994. It noted that works contracts for infrastructure projects are excluded from service tax, leading to the conclusion that the appellant's project, completed before 01.06.2007, fell under works contract services. The appeal was allowed with consequential relief, if any. en-us Mon, 14 Sep 2015 00:00:00 +0530 Sat, 24 Oct 2015 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266821 The tribunal set aside the lower authority's decision to classify services related to a turnkey project as Consulting Engineers Services for service tax purposes. Citing the judgment in the case of Larsen and Toubro, the tribunal emphasized the distinction between service contracts and composite works contracts under Section 65(105) of the Finance Act, 1994. It noted that works contracts for infrastructure projects are excluded from service tax, leading to the conclusion that the appellant's project, completed before 01.06.2007, fell under works contract services. The appeal was allowed with consequential relief, if any. Case-Laws Service Tax Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266821